Wyrażone w pieniądzu zużycie majątku trwałego w ciągu danego czasu (roku, miesiąca).

Amortyzacja jest zaliczana do kosztów, gdyż określa wielkość zużycia danego składnika majątku trwałego, będącą rezultatem wykorzystania go w procesie produkcji. Jest ona instrumentem pomiaru zmniejszania się początkowej wartości trwałego majątku przedsiębiorstwa wskutek jego zużywania się w procesie produkcji (umorzenie), narzędziem przenoszenia, w postaci comiesięcznych odpisów, wartości zużycia majątku trwałego na wytwarzany produkt (uwzględnienie jej jako kosztu produkcji), narzędziem tworzenia funduszy pieniężnych przeznaczonych na finansowanie inwestycji odtworzeniowych (zastąpienie zużytego majątku nowym).

Wysokość amortyzacji danego składnika majątku trwałego zależy od jego wartości początkowej, przewidywanego okresu użytkowania oraz przyjętej metody amortyzowania wartości początkowej składnika majątku.

Częstym zjawiskiem jest otrzymywanie w momencie wycofywania z użytkowania danego składnika majątku tzw. wartości rezydualnej. Wystąpienie takiego uzysku oznacza, że odtworzeniu przez amortyzowanie podlegać powinna wartość początkowa pomniejszona o wartość końcową (rezydualną) obiektu.

Decyzja związana z amortyzacją obiektów majątku trwałego dotyczy wyboru metody amortyzowania ich wartości początkowej. Chodzi o to, że między zyskiem netto a amortyzacją zachodzi ściśle określona zależność. I tak, wysoka amortyzacja zwiększa koszty działalności jednostki w danym okresie, co w rezultacie wpływa na zmniejszenie jej zysku netto. Odwrotny skutek wystąpi w przypadku niskiej amortyzacji, a więc niskich relatywnie kosztów bieżącej działalności jednostki gospodarczej. Planując przyszłe wyniki finansowe podmiot gospodarczy musi przesądzić, czy będzie dążyć do szybkiego odtworzenia zaangażowanego majątku trwałego, godząc się na początek na relatywnie niższe zyski, czy też będzie preferował wcześniejsze wyższe zyski z działalności, przez rozłożenie procesu odtworzenia tego majątku na dłuższy okres. Niemniej należy zauważyć, iż większość składników majątku posiada ograniczony prawnie okres amortyzacji, stąd swoboda podejmowania decyzji przez jednostkę jest też ograniczona.

Stawka amortyzacyjna ustalana jest na podstawie przewidywanego okresu użytkowania jedną z następujących metod:

  • metodą liniową,
  • metodą naturalną,
  • metodami degresywnymi – np. malejącego salda,
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