會計 - 折舊

希望真是做到 “簡易和淺白咁解釋折舊呢個topic”
有一天, 小黃跟黃大媽說, 家裡有兩塊土地, 但是, 只有一個人去耕作, 無論如何努力, 都是顧此失彼, 因此, 若買隻牛牛回來, 幫助耕犁, 效果會是事半功倍。
黃大媽說, 買隻牛牛回來, 需要300擔稻米, 是否化算呢? 小黃深深吸一口氣, 說道: 我計算過了, 現在一塊田可產100擔稻米, 買牛牛回來後, 投入生產中, 兩塊田可共生產200擔稻米; 比現在多了一倍；預計牛牛十年工作的話, 用十年去攤分300擔稻米的代價, 每年即是30擔稻米, 餘下的70擔稻米, 就是在提升生產力下的貢獻。
從上述的故事顯示, 為了增加生產量, 出現的固定成本(300擔稻米的牛牛), 將會隨時間或功能的消耗, 原有的價值將向下。這樣的消耗, 就是折舊了。

A non-cash expense reduces the value of an asset as a result of wear and tear, age, or obsolescence. Most assets lose their value over time (in other words, they depreciate), and must be replaced once the end of their economic useful life is reached.
For example, if the machinery could be used for 4 years ( 25% p.a.) with no value at the end. If the cost of it is $100, a depreciation charge of $25 is to be wriiten off the cost each year for a depreciation rate on straight-line method of 25% is used. After 4 years, there will be a zero value of the machinery.