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PlxZ oóex£k Dek jwKwZ xdcêwkY

gøgowxtK KwR owfËløk owËa PwxlËt Ìdtwk Rdø Ìjog oóex£k eÞËtwRd pt Ìo†ËlwËK PlxZ oóex£ (Current Asset) gËl| PlxZ oóex£k eÞKÚxZ, þÿwty oóex£k eÞKÚxZ ÌaËK xhdí| eÖd:xg¢ßËtk iwcøËi iÖdwfw ARêdB G†Ëlwk lqYyt ÑgxmÄø|
PlxZ oóex£k †kØZñeÔYê LwZ†xl pl : eYø bÝgø (oiwedy iRÖb iwl), eÞweø xpowgoiÔp, xgxdit xgl, eÞxioxk ÌdwU (AŠyKwke¢), gyiw, g¬Ky, P×x£ßk xhx£ËZ AxMÞi eÞbwd, AxMÞi eÞbwd, AxMÞi eÞb£ LkP, eÞweø iÖdwfw gw Awt, AwiwdZ, gøwvËK Riw Aaê, dMb Zpxgl BZøwxb|
jwKwËZk bÚxÄËKwY ÌaËK Gog PlxZ oóex£k xpowgxgšwËdk eÞxiZ ovšw, iÔløwtd Ggv xo¦wìæ AwËlwPdw Kkw pl|


1. P×rwìæ ÑZky gw DuewxbZ eYø (Finished Goods)
xpowgxgšwËdk ovšw I iÔløwtd
ËKwd eÞxZÅwd KZêÚK xg¢ßËtk Rdø DuewxbZ eYøËK P×rwìæ gw ÑZxk eYø gËl| ÑZxk eYø gþçMZ gw AgþçMZ pËZ ewËk, ZÌg Dht ckËYk ÑZxk eYøB xpowgxgšwËdk GKB e¦xZËZ iÔløwtd Kkw pt| Duewbd LkP gw gwRwk iÔlø G bÖ’Ëtk ÌjxU Ki pËg ZwkB xhx£ËZ ÑZxk eËYøk iÔlø xdcêwkY Kkw pËg| eÖkwËdw I Ki PËl Gid og eËYøk Rdø ejêw® hxgnøZ gøgþpw kwLw DxPZ| ZwQwrw gwRwk bwi Duewbd gøËtk ÌPËtI pÜwo ewItwk oºwgdw awKËl ÌoRdøI hxgnøZ gøgþpw (Provision for decline in price of goods) kwLËZ pËg|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
ÑZxk gw DuewxbZ eËYøk iÔløwtd gwRwk bwËik xhx£ËZ Kkw pt| ZËg G dyxZxU ÂcÖ eÖd:xg¢ßËtk Rdø xdËtwxRZ eËYøk ÌqË¢B eÞËjwRø| jwKwZ exkiwËek Rdø ewBKwky I LÖPkw xgË¢ßZw DhËtB ewBKwky bwiËK xhx£ xpowËg ckËgd| jwKwËZk oiowixtK eÞËmík Dek AdÖxÅZ eÞai xoËóewxRtwËi (1409 xpRky/1994 Bv) BoÖøKÚZ fZItw AdÖjwty, xg¢ßËtk Rdø ¢ßyZ P×rwìæ DuewxbZ eYø jwKwZËjwMø iRÖb eËYøk AwIZwhÖ£ß pËg| xKìç xgË¢ßZw jxb xdËRk KwxkMxk mÝi §wkw eYø†Ëlw ÑZky KÌk (Ëjid ÈYêKwk, Kwiwk, pþæxmùey), ZËg Ìo†Ëlwk Duewbd eÞx¢ßtwt gøgpÕZ Kw^Pwiwl I Adøwdø DewbwËdk gwRwk iÔËløk xhx£ËZ iÖløwtd KËk jwKZ xpowg KkËgd (GËqË¢ Zwk mÝËik Dek jwKwZ eÞËjwRø dt, KwkY xZxd Zwk mÝËik iÔlø eYø xgx¢ßk ek eÞw® pËgd, AwËM dt Ggv xZxd AËdøk mÝi §wkw eYø†xl ÑZky Kkwdxd gw mÝËik Dek eÖ^xR xgxdËtwM KËkdxd)| jwËpwK Duewbd gøËtk xhx£ËZ iÖløwtd Kkw pËl Ggv Duewbd gøt gwRwk bwËik ÌPËt Ki pËl eËYøk iÔlø pÜwo oóexKêZ hxgnøZ gøgþÿw (Provision for decline in price of goods) jwKwËZk Rdø bwtg¦ oóex£ ÌaËK gwb xbËZ pËg|
AgþçMZ (non-material) eYø†Ëlw (Ìjid- xgbÖøu, Møwo BZøwxb) iÔløwtËdk ÌqË¢ GKB kyxZ AdÖokY Kkw pËg Ggv ÌoËqË¢I GKB xo¦wìæ eÞËjwRø pËg|


2. eÞx¢ßtwcyd (AoóeÔYê) eYø (Goods in Manufacturing Process)
ovšw I iÔløwtd
Ëjog eËYøk Duewbd Kwjê GLdI oóeÔYêkÕËe oiw® ptxd Ggv PÔrwìæ ejêwËt Ìe#^QËZ AwkI GK gw GKwxcK eÞx¢ßtwk icø xbËt AxZ¢ßi KkËZ pËg Ìo†ËlwËK eÞx¢ßtwcyd eYø gw AoóeÔYê eYø gËl| Duewbd gøt xpowËgk dyxZ AdÖjwty eÞx¢ßtwcyd eËYøk iÔløwtd AwxaêK gQËkk Ìmn ejêìæ gøgpÕZ Kw^Pwiwl, eÞb£ iRÖxk I ÌgZd Ggv Adøwdø eÞZøq I eËkwq LkËPk xhx£ËZ KkËZ pËg|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
eÞx¢ßtwcyd eËYøk iÔlø gøgpÕZ Kw^Pwiwl I AwdÖnxŠK owiMÞyk Ggv Adøwdø DewbwËdk LkËPk xhx£ËZ xdcêwkY Kkw pËg| eÞx¢ßtwcyd eYø jwKwZËjwMø oóex£k AwIZwcyd gËl MYø pËg|


3. K^wPwiwl (Raw Materials)
ovšw I iÔløwtd
Duewbd eÞx¢ßtwt gøgpÕZ AeÞx¢ßtwRwZ I eÞwKÚxZK oóeb gw eYøËK K^wPwiwl gËl| ¢ßtiÔËløk owËa hwrw op ¢ßt ov¢ßwìæ Adøwdø LkP ÌjwM KËk K^wPwiwËlk iÔlø xdcêwkY Kkw pt|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
K^wPwiwl bÖ’kKi, jaw-
eÞaiZ, Ìi#xlK K^wPwiwl jwk bwi ¢ßt-LkP iÔËløk xhx£ËZ xdcêwxkZ pËg Ggv jwKwËZk AwIZwcyd Adøwdø oóex£k owËa ÌjwM Kkw pËg|

x§ZytZ, eøwËKxRv bÝgø
- Duewbd eÞx¢ßtwt Kw^PwiwÌlk owËa gøgpÕZ eøwËKxRv owiMÞy ¢ßt-LkP iÔËløk xhx£ËZ xdcêwxkZ pËg Ggv jwKwËZk AwIZwcyd Adøwdø oóex£k owËa ÌjwM Kkw pËg|
- ovkqY I exkgpËd gøgpwjê eøwËKxRv bÝgø Ìjid-itlw xdËkwcK (xUÝel, Khwk BZøwxb) gw eÔdgêøgpwxkK eøwËKxRv Ìjid- S×xr, gw…, WÝwi, ÌUÝ, Rwk, KËëUBdwk, xoxl«wk BZøwxb| G†Ëlw jwKwËZk AwIZwcyd oóex£k owËa ÌjwM Kkw pËg dw|


4. þpwty oóex£k LÖPkw jìèwvm (Spare Parts of the Fixed Assets)
ovšw I iÔløwtd
jìèÝewxZ, KlK±w Ggv Duewbd eÞx¢ßtwt opwtK xpowËg gøgpwËkk Rdø, xg¢ßËtk DË¥Ëmø dt, iRÖb jìèwvmËK þpwty oóex£k LÖPkw jìèwvm glw pt| G ckËYk LÖPkw jìèwvmËK þpwty oóex£k Avm Aagw Adøwdø eËYøk oËŠ GKUw eÚaK AwBËUi xpowËg MYø Kkw jwt| ¢ßtiÔlø ÌaËK gøgpwkRxdZ qtqxZk hxgnøZ gøgþpw gwb xbËt G†Ëlwk iÔlø xdcêwkY Kkw pt|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
LÖPkw jìèwvmËK þpwty oóex£oiÔËpk exkeÔkK gËl MYø Kkw pt| KwËRB G†Ëlw jwKwËZk AwIZwcyd dt|


5. gwxdxRøK LÖPkw jìèwvm (Commercial Spare Parts)
ovšw I iÔløwtd
gøgowxtK DË¥Ëmø gøgpwËkk Rdø xgxhdí ckËYk LÖPkw jìèwvmËK gwxdxRøK jìèwvm gËl| jwKwËZk bÚxÄËKwY ÌaËK gwxdxRøK jìèwvmËK gwxdxRøK eYø gËl xgËgPdw Kkw pt|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
gwxdxRøK jìèwvm†Ëlwk iÔlø gwRwk bwËik xhx£ËZ xdcêwkY Kkw pËg Ggv jwKwËZk Rdø bwtg¦ oóex£k owËa ÌjwM Kkw pËg|


6. UÝøwdxRU gw exkgpd eYø (Goods in Transit or Transport)
ovšw I iÔløwtd
Ëjog eYø ¢ßt Kkw pËtËQ, okgkwpKwkyËK iÔlø exkËmwc Kkw pËtËQ, xKìç eYø†Ëlw GLdI eËa AwËQ Ggv AwxaêK gQËkk iËcø †bwËi Ìe#^ËQxd, Ìo†ËlwËK UÝøwdxRU gw exkgpd eYø gËl | eÞKÚZ ¢ßtiÔlø Ggv AwdÖnxŠK LkPwxb ÌjwM KËk exkgpd eËYøk iÔlø xdcêwkY KkËZ pËg|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
iÔløwtd KwËl UÝøwdxRU gw exkgpdwcyd eYø ÌjLwËd awKËg ÌoLwdKwk gwRwk bwËik xhx£ËZ iÔløwxtZ pËg| bxlly Ì¢ßxWU (Documentary Credit) oÖxgcwk iwcøËi ¢ßt Kkw pËl, eÞZøteË¢k (LC) iÔlø gw iÔËløk Avm AexkËmwxcZ awKËl Zw FY xpowËg xgËgxPZ pËg| UÝøwdxRU gw exkgpdwcyd eYø jwKwZËjwMø oóex£k AwIZwcyd gËl MYø pËg|


7. AËdøk AcyËd awKw eYø (Goods in Charge of others)
ovšw I iÔløwtd
eÞxZxdxc (Agent) KZêÚK iwxlËKk eq ÌaËK xg¢ßËtk DË¥Ëmø eÞxZxdxck bLËl awKw eYø G ejêwthÖ£ß| Gog eËYøk iÔlø ¢ßtiÔËløk xhx£ËZ xdcêwxkZ pËg|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
Ëj þÿwËd eYø†Ëlw AwËQ ÌoB þÿwËdk gwRwk bwËik xhx£ËZ eÞxZxdxck AcyËd awKw eËYøk iÔlø xdcêwkY KkËZ pËg| Gog eYø jwKwËZk AwIZwcyd gËl MYø pËg|


8. eÞweø xpowg (Accounts receivable)
ovšw I iÔløwtd
eYø, Ìogw gw AdÖkÕe KwËRk xgxdiËt iË~l gw LxkbbwËkk KwËQ ewIdw (LxkbbwËkk Ìbdw) ÌK eÞweø xpowg gËl| oËëbpRdK ewIdw AËaêk Rdø hxgnøZ gøgþÿw (Provision for doubtful debt) ÌkËL xdU AwbwtËjwMø ewIdw AËaêk xhx£ËZ eÞweø xpowg iÔløwtd Kkw pt|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
ewIdw gw eÞweø xpowgËK xZd hwËM xgh£ß Kkw jwt| jaw-
K) AwbwtËjwMø ewIdw : G ckËYk ewIdw Aaê jwKwZËjwMø Adøwdø oóex£k owËa ÌjwM KkËZ pËg |
L) AwbwËtk AËjwMø (oËëbpRdK) ewIdw : G ckËYk ewIdw Aaê jwKwËZk AwIZwcyd Adøwdø oóex£k owËa ÌjwM Kkw pËg dw| jxb G ckËYk ewIdw eËk Awbwt pt ZËg AwbwtKÚZ AËaêk Dek GK gQËkk Rdø jwKwZ eÞbwd KkËZ pËg |
M) K×-FY (Bad debt) : GUw KLdI jwKwËZk Rdø bwtg§ gËl xgËgxPZ pËg dw|
oËëbpRdK ewIdwk Rdø hxgnøZ gøgþpw kwLwk ekI oËëbpRdK ewIdw ogUwB jwKwZËjwMø oóex£oiÔËpk iËcø ckw pËl, oËëbpRdK ewIdw eÞxhmd jwKwZËjwMø oóex£ ÌaËK gwb Ìbtw pËg| oËëbpRdK ewIdw AìæhêÖ£ß dw pËt awKËl D£ß eÞxhmd jwKwZËjwMø oóex£ ÌaËK gwb Ìbtw jwËg dw|


9. eÞweø ÌdwU/xgl (Notes Receivable)
ovšw I iÔløwtd
eÞweø ÌdwU(xgl) pËâQ Adø ÌKwd ovþÿw gw eÞxZÅwËdk bwt xdËbêmK ÌKwd bxll jwk Ìitwb GLdI D£yYê ptxd| xgxdit xgl, AŠyKwke¢, AwËbme¢ G ejêwËt eËr| eÞweø ÌdwËUk iÔlø PlxZ iÔËløk xhx£ËZ xdcêwxkZ pItw DxPZ|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
ÌdwUoiÔËpk iÔlø DpwËbk PlxZ iÔËløk xhx£ËZ xdcêwxkZ pItw DxPZ| ÌdwU jxb oÖbop FY xdËbêm KËk ZwpËl Gk oËŠ oÖb ÌjwM Kkw jwËg dw| xKìç ÌdwUxU cwËk xgx¢ß Kkw iwËlk iÔlø xdËbêm KkËl cwËk xg¢ßtRxdZ iÔløgÚx¦ iÔËløk GKUw Avm gËl MYø pËg Ggv xglx¹Z ewIdw xgËgPdwt jwKwZËjwMø oóex£oiÔËpk owËa ÌjwM Kkw pËg |


10. xdúPtZw/Rwxid (Guarantees)
ovšw I iÔløwtd
Px×£ßg¦ eq†Ëlwk P×x£ß ewlËdk Aexkpwjê mZê xpowËg ÌKwd ovþpw gw eÞxZÅwd KZêÚK xdúPtZw gwgb eÞb£ AaêËK Rwxid gËl| xpowËgk gBËt DËlöõxLZ iÔløËK RwxiËdk iÔlø xpowËg ckw pËg|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
RwxidËK xglx¹Z iwxlKwdw gËl MYø Kkw pt| KwkY eq†Ëlwk iËcø oóexKêZ AŠyKwk eÔkY dw pItw ejêìæ Rwxid jwKwËZk Rdø bwtg¦ dt| AwbwËtk eËk ÂcÖ GK gQËkk Rdø RwxiËdk Dek jwKwZ eÞËbt pËg| KwËRB AwbwËtk gQk gøxZZ Rwxid jwKwÌZk AwIZwcyd oóex£ gËl MYø pËg dw|


11. AxMÞi eÞbwd (Prepayments)
ovšw I iÔløwtd
AxMÞi eÞbwd glËZ iË~l, xVKwbwk, pþæxmùey eÞhÚxZËK dZ×d eÞKùe ÂkØ Kkwk Rdø Aaê eÞbwdËK gÖSwt| dwxiK iÔËløk xhx£ËZ AxMÞi eÞbwÌdk iÔlø xdcêwkY Kkw pt|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
AxMÞi eÞbwdËK jwKwZÌjwMø oóex£k AwIZwcyd gËl MYø Kkw jwËg dw| KwkY Ìj ovþpw AxMÞi eÞbwd KËkËQ ÌoB Aaê Awk Zwk AxcKwËk (Possession) awËK dw|


12. AxMÞi eÞb£ LkP (Expenditures paid in advance)
ovšw I iÔløwtd
ekgZêy AwxaêK gQk gw gQk†ËlwËZ ÌKwd Ìogw eÞwx®k eÞZøwmwt PlxZ AwxaêK gQËk ÌKwd Aaê AxMÞi eÞbwd Kkw pËl ZwËK AxMÞi eÞb£ LkP gËl| Ìjid- AxMÞi eÞb£ gwxr hwrw, AxMÞi eÞb£ gyiw xeÞxitwi| AxMÞi eÞb£ LkËPk iÔlø Gk dwxiK iÔËløk xhx£ËZ xdcêwkY Kkw pËg|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
AxMÞi eÞb£ LkËPk Dek ÌKwóewxdk ÌKwd xdtìèd awËK dw Ggv ekgZêy gQk gw gQk†ËlwËZ G RwZyt LkP ÌaËK xgËmn ÌKwd Ìogw eÞwx®k bwtg¦Zw awËK iw¢| ZwQwrw Gog LkPËK dMb AËaê kewìæk Kkw KxVd| ZwB AxMÞi eÞb£ LkP jwKwZËjwMø oóex£k AìæhêÖ£ß pËg dw |


13. AxRêZ Awt (Accrued Revenue)
ovšw I iÔløwtd
G RwZyt Awt PlxZ AwxaêK gQk oóexKêZ, xKìç PlxZ AwxaêK gQËkk iËcø G†Ëlw dMËb ewItw jwt xd| Ìjid- xgxdËtwËMk Dek eÞweø Awt, eÞweø gwxr hwrw gw ÌbwKwd hwrw | AxRêZ AwËtk iÔlø xpowËgk gBËt DËlöõxLZ UwKwk AvËKk xhx£ËZ xdcêwxkZ pt|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
Ëitwb D£yYê Awt AxRêZ I ewIdw gËl MYø pt Ggv Bolwxi mxktËZ G gøwewËk xhdí iZ dwB| AwbwtËjwMø pËl G RwZyt Awt jwKwZËjwMø oóex£k AìæhêÖ£ß pËg| xKìç AwbwtËjwMø dw pËl dMËb exkËmwc dw pItw ejêìæ G†Ëlwk jwKwZ eÞËbt pËg dw|


14. Awþpw (Credits)
ovšw I iÔløwtd
eYø gw þpwty oóex£ Awibwxdk Rdø gøwvËK Riw Ìbtw eÞb£ AaêËK GËqË¢ Awþpw gwCredits gËl| dwxiK iÔlø Aaêwu eÞKÚZ eÞb£ AËaêk xhx£ËZB Gog Awþpw gw Ì¢ßxWËUk iÔlø cwjê KkËZ pt|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
bxlly Ì¢ßxWËUk (Documentary Credit) xgekyËZ gøgowxtK eYø Awibwxdk Rdø eÞb£ eÞKÚZ Riw Ìbtw AËaêk xhx£ËZB Gog Ì¢ßxWËUk iÔlø xdcêwkY Kkw pt Ggv Ìo†Ëlw jwKwËZk AwIZwcyd oóex£k owËa ÌjwM KkËZ pËg |


15. gøgpwk gw Awt DewRêËdk Rdø þpwty oóex£ ¢ßËtk Rdø bxlly Ì¢ßxWU (Documentary Credits for financing fixed assets meant for use or gaining incomes or revenues)
ovšw I iÔløwtd
GËqË¢ bxlly Ì¢ßxWU glËZ eYø gw þpwty oóex£ gw AdÖkÕe xKQ× Awibwxdk Rdø gøwvËK Riw Ìbtw AaêËK gÖSwt| eÞKÚZ eÞbwd xdËbêmK eÞiwËYk xhx£ËZ G†Ëlwk iÔløwtd Kkw pt|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
bxlly Ì¢ßxWËUk (Documentary Credit) Avm gwgb eÞb£ eÞKÚZ AËaêk xhx£ËZB G†Ëlwk iÔlø xdcêwkY KkËZ pËg | þpwty oóex£ Awibwxdk Rdø xgcwt G†Ëlw jwKwËZk AwIZwcyd dt|


16. eÞw® eÞZøte¢ (Letter of Credit in hand)
ovšw I iÔløwtd
gøwvK KZêÚK BoÖøKÚZ eÞZøteË¢k AwvxmK gw eÔYê Khwk gwgb Aaê gøwvËK Riw xbËt eÞZøte¢ eÞxZÅw Kkw pt| eÞZøteË¢k iwcøËi gøwvK AwibwxdKwky ÌKwóewxd KZêÚK jwgZyt eÞxZmÞØxZ jawjahwËg ÌiËd Plwk xdúPtZw eÞbwd KËk| ÌKwóewxd Zwk eÞxZmÞØxZ ewld dw KkËl gøwvK xdËRB Zw ewlËdk bwt MÞpY KËk|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
eÞZøteË¢k xlxLZ iÔËløk xhx£ËZ iÔløwtd KkËZ pÌg| okgkwp KwjêKk dw pËl jwKwËZk Rdø bwtg¦ dt| DeKwkËhwMyk (BeneficiaryÖ) eËq okgkwp KwjêKk pËl Zwpw jwKwZËjwMø oóex£k owËa ÌjwM Kkw pËg|


17. gøwvËK kwLw dMb Aaê (Cash money in Banks)
ovšw I iÔløwtd
ËPK ÌKËU DVwËdw jwt Gid PlxZ gw o—ty xpowg Aagw xdxbêÄ ÌitwËbk Rdø o—ty gw Ìitwby xpowËg RiwKÚZ Aaê gøwvËK kwLw dMb AËaêk ejêwËt eËr| gøwvK KZêÚK okgkwpKÚZ xpowg xggkYy I AwdÖnxŠK KwMRe¢ jwPwB KËk gøwvËK Riw kwLw AËaêk exkiwY xdcêwkY Kkw pt|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
gøwvËK RiwKÚZ Aaê jwKwZËjwMø oóex£k owËa ÌjwM Kkw pËg| RiwKÚZ AËaêk Dek oÖb eÞbwd Kkw pËl H oÖb ioxRb xdiêwY gw exg¢ KÖkAwd iÖbÝËYk iZ KwR gøxZZ Adø ÌKwd RdxpZKk KwËR gøt Kkw jwËg| gøwvK Riwk Dek Ñgc iÖdwfw eÞbwd Kkw pËl H iÖdwfw iÔl Riwk oËŠ jÖ£ß pËt jwKwZËjwMø Adøwdø oóex£k owËa ÌjwM Kkw jwËg|


18. pþæxþpZ Zpxgl (Tender in hand)
ovšw I iÔløwtd
ËKwd ovþpw gw ÌKwóewxdk pwËZ awKw xgxpZ iÖbÝw, gøwvK ÌdwU, cwZg iÖbÝw eÞhÚxZ G ejêwËt eËr| AwxaêK gQËkk ÌmËn AwxaêK iÔËløk xhx£ËZ G†Ëlw iÔløwtd KkËZ pËg|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
AwxaêK gQËkk ÌmËn xgbøiwd AwxaêK iÔløiwËYk xhx£ËZ G†Ëlwk iÔløwtd KkËZ pËg Ggv jwKwZËjwMø Adøwdø oóex£k owËa ÌjwM KkËZ pËg|


19. xglx¹Z LkP (Prepaid expenditures)
ovšw I iÔløwtd
AwMwxi KËtK gQk jwgu cwkwgwxpKhwËg oÖxgcw eÞwx®k eÞZøwmwt xKQ× exkiwY AwxaêK gøt PlxZ gQk Kkw pËl ZwËK xglx¹Z LkP gËl| Ìjid GKxU ÌKwóewxd MVËdk eÞwaxiK ejêwËt Aagw dZ×d GKxU eYø gwRwËk PwlÖ Kkwk Rdø xgšwed gwgb xgeÖl exkiwY Aaê gøt KkËZ pt| owcwkYZ: 3 ÌaËK 5 gQk HkÕe LkP AgËlwed (Amortization) Kkw pt| eÞKÚZ gøt ÌaËK AglÖ® Avm gwb xbËt xglx¹Z LkP iÔløwtd KkËZ pËg|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
xglx¹Z LkËPk Dek jwKwZ cwjê pt dw| KwkY Gog LkP ÂcÖ Kwjêe¦xZ I gøgpwËkk oËŠ oóeÚê£ß| Gk gwxnêK AglÖ® Avm jwKwZËjwMø ÌiwU oóex£ ËaËK gwb jwËg dw|

 
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