{"status":true,"post":{"id":18758,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 13:16:47","created_at":"2018-07-29T21:00:00.000000Z","updated_at":"2022-10-24T10:16:47.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":18758,"is_featured":0,"title":"Yeniden de\u011ferlemede amortisman ayr\u0131m\u0131","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\">Vergi Usul Kanunu\u2019nun ge\u00e7ici 31\u2019inci maddesinin (c) bendi uyar\u0131nca \u201cYeniden de\u011ferleme neticesinde ta\u015f\u0131nmazlar\u0131n de\u011ferinde meydana gelecek de\u011fer art\u0131\u015f\u0131, yeniden de\u011ferlemeye tabi tutulan ta\u015f\u0131nmazlar\u0131n her birine isabet eden de\u011fer art\u0131\u015flar\u0131 ayr\u0131nt\u0131l\u0131 olarak g\u00f6sterilecek \u015fekilde, bilan\u00e7onun pasifinde \u00f6zel bir fon hesab\u0131nda g\u00f6sterilir. De\u011fer art\u0131\u015f\u0131 ta\u015f\u0131nmazlar\u0131n yeniden de\u011ferleme sonras\u0131 ve yeniden de\u011ferleme \u00f6ncesi net bilan\u00e7o aktif de\u011ferleri aras\u0131ndaki farkt\u0131r. Net bilan\u00e7o aktif de\u011feri, ta\u015f\u0131nmazlar\u0131n bilan\u00e7onun aktifinde yaz\u0131l\u0131 de\u011ferlerinden, pasifte yaz\u0131l\u0131 amortismanlar\u0131n tenzili(indirilmesi)suretiyle bulunan de\u011feri ifade eder.\u201d<\/span><\/p>  <p><span class=\"large\">Ta\u015f\u0131nmazlar\u0131n\u0131 yeniden de\u011ferlemeye tabi tutan m\u00fckellefler bu k\u0131ymetlerini, yap\u0131lan yeni de\u011ferleme sonras\u0131nda bulunan de\u011ferleri \u00fczerinden amortismana tabi tutmaya devam ederler.<\/span><\/p>  <p><span class=\"large\">Mevcut d\u00fczenleme gere\u011fi pasifte \u00f6zel bir fon hesab\u0131nda g\u00f6sterilen de\u011fer art\u0131\u015f tutar\u0131n\u0131n sermayeye eklenmesi d\u0131\u015f\u0131nda herhangi bir \u015fekilde ba\u015fka bir hesaba nakledilmesi veya i\u015fletmeden k\u0131smen veya tamamen \u00e7ekilmesi halinde, \u00e7ekilen k\u0131s\u0131m bu i\u015flemin yap\u0131ld\u0131\u011f\u0131 d\u00f6nem kazanc\u0131 ile ili\u015fkilendirilmeksizin s\u00f6z konusu d\u00f6nemde gelir veya kurumlar vergisine tabi tutulur.<\/span><\/p>  <p><span class=\"large\">\u00d6rne\u011fin tam m\u00fckellefiyet esas\u0131nda vergilendirilen ve hesap d\u00f6nemi takvim y\u0131l\u0131 olan bir A.\u015e.\u2019nin 25.05.2018 tarihi itibariyle yasal olarak tutmakla y\u00fck\u00fcml\u00fc oldu\u011fu defter kay\u0131tlar\u0131nda maliyet bedeli 300.000 TL birikmi\u015f amortisman\u0131 37.500 TL olan ve 31.12.2004 tarihi itibar\u0131yla yasal defter kay\u0131tlar\u0131nda yer alan ta\u015f\u0131nmaz\u0131n 2018 y\u0131l\u0131 Haziran ay\u0131nda yeniden de\u011ferlemeye tabi tutulmas\u0131 halinde, yeniden de\u011ferlemeye y\u00f6nelik hesaplamas\u0131 a\u015fa\u011f\u0131daki \u015fekilde olacakt\u0131r.<img style=\"\" src=\"\/Archive\/Content\/1220202212411763a1ad6dba85818857.webp\" alt=\"\" width=\"\" height=\"\" class=\"contentImg\"><\/span><\/p>  <p><span class=\"large\">Yukar\u0131da bulunan tabloda yer alan ve yeniden de\u011ferleme oran\u0131n\u0131n hesaplanmas\u0131nda esas al\u0131nan 341.88;2018 y\u0131l\u0131 Nisan ay\u0131, 114.81 ise 2005 \u015eubat ay\u0131na ait olup Y\u0130-\u00dcFE endeks de\u011feridir. S\u00f6z konusu endeks de\u011ferleri ayr\u0131 ayr\u0131 hesaplanmaktad\u0131r. Yukar\u0131daki bilgiler \u00e7er\u00e7evesinde \u00f6rnekteki ta\u015f\u0131nmaz\u0131n net aktif de\u011ferini yeniden de\u011ferlenmi\u015f olan tutardan (893.181-)birikmi\u015f amortisman\u0131 d\u00fc\u015fmek(indirmek)suretiyle (893.181- -111.647.63 =) 781.533.37 TL olarak hesaplamak m\u00fcmk\u00fcnd\u00fcr.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan s\u00f6z konusu iktisadi k\u0131ymetin yap\u0131lan bu d\u00fczeltmeden sonra defter kay\u0131tlar\u0131ndaki de\u011feri 893.181-TL olarak bilan\u00e7onun aktif tablosunda yer almas\u0131, buna kar\u015f\u0131l\u0131k da yine bilan\u00e7onun pasif tablosunda birikmi\u015f amortismanlar olarak 111.647.63 TL, Mali Duran Varl\u0131klar Yeniden De\u011ferleme Art\u0131\u015f\u0131 781.533.37 TL olarak g\u00f6sterilmi\u015f olmas\u0131 gerekmektedir.<\/span><\/p>  <p><span class=\"large\">Mevcut d\u00fczenlemeler \u00e7er\u00e7evesinde yeniden de\u011ferleme kapsam\u0131na giren ta\u015f\u0131nmazlar\u0131n ve varsa bunlara amortismanlar\u0131n Vergi Usul Kanunu\u2019nda yer alan de\u011ferleme h\u00fck\u00fcmlerine g\u00f6re tespit edilen ve 25.05.2018 tarihi itibar\u0131yla yasal defter kay\u0131tlar\u0131nda yer alan de\u011ferlerinin, yeniden de\u011ferleme oran\u0131 ile \u00e7arp\u0131lmas\u0131 suretiyle yap\u0131lan yeniden de\u011ferleme sonucunda bilan\u00e7onun aktifi, pasifinden daha y\u00fcksek bir de\u011fere ula\u015fmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Yeniden de\u011ferleme sonucunda ortaya \u00e7\u0131kan de\u011fer art\u0131\u015f\u0131n\u0131 hesaplamada Vergi Usul Kanunu net de\u011fer art\u0131\u015f\u0131 usul\u00fcn\u00fc kabul etmi\u015ftir.Net de\u011fer at\u0131\u015f\u0131n\u0131n hesaplanabilmesi i\u00e7in yeniden de\u011ferlemeden \u00f6nceki ve bu de\u011ferlerin yeniden de\u011ferlemeye tabi tutulmas\u0131yla ula\u015f\u0131lan tutarlar dikkate al\u0131narak ve kanunun y\u00fcr\u00fcrl\u00fck tarihi itibar\u0131yla; yasal defter kay\u0131tlar\u0131nda yer alan yeniden de\u011ferlemeden \u00f6nceki ve bu de\u011ferlerin yeniden de\u011ferlemeye tabi tutulmas\u0131yla ula\u015f\u0131lan tutarlarla hesaplanan net bilan\u00e7o aktif de\u011ferlerinin tespiti gerekmektedir.<\/span><\/p>  <p><span class=\"large\">Net bilan\u00e7o aktif de\u011feri, ta\u015f\u0131nmazlar\u0131n bilan\u00e7onun aktifine kaydedildikleri de\u011ferden, bunlar i\u00e7in ayr\u0131lm\u0131\u015f olup bilan\u00e7onun pasifinde g\u00f6sterilen birikmi\u015f amortismanlar\u0131n indirilmesi suretiyle bulunan tutar\u0131 g\u00f6stermektedir.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan, amortismanlar\u0131n yeniden de\u011ferlenmi\u015f tutarlar\u0131n\u0131n belirlenmesinde, amortisman\u0131n herhangi bir y\u0131lda yap\u0131lmam\u0131\u015f olmas\u0131 halinde amortismanlar tam olarak ayr\u0131lm\u0131\u015f varsay\u0131l\u0131r. Bu durumda de\u011fer art\u0131\u015f\u0131, ta\u015f\u0131nmaz\u0131n yeniden de\u011ferlemeden \u00f6nceki net bilan\u00e7o aktif de\u011ferinin, yeniden de\u011ferleme oran\u0131 ile \u00e7arp\u0131m\u0131ndan sonra bulunacak net bilan\u00e7o aktif de\u011ferinden indirilmesi suretiyle hesaplanacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Bu \u015fekilde hesaplanarak bulunan de\u011fer art\u0131\u015f\u0131, bilan\u00e7onun pasifinde \u00f6zel bir fon hesab\u0131na al\u0131n\u0131r.<\/span><\/p>  <p><span class=\"large\">Yeniden de\u011ferleme i\u015flemi sonucunda hesaplanan de\u011fer art\u0131\u015f\u0131, yeniden de\u011ferlemeye konu olan ta\u015f\u0131nmazlar\u0131n her birine isabet eden de\u011fer art\u0131\u015flar\u0131 ayr\u0131nt\u0131l\u0131 olarak g\u00f6sterilecek \u015fekilde, bilan\u00e7onun pasifinde \u00f6zel bir fon hesab\u0131na al\u0131nmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan amortismana tabi olan ta\u015f\u0131nmazlar\u0131n yeniden de\u011ferleme sonras\u0131nda bulunan de\u011ferleri \u00fczerinden amortisman ayr\u0131lmaya devam edilir.<\/span><\/p>  \t\t\t\t","slug":"yeniden-degerlemede-amortisman-ayrimi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Yeniden de\u011ferlemede amortisman ayr\u0131m\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":99,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":18857,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":18758,"locale":"tr","category_id":73,"title":"Yeniden de\u011ferlemede amortisman ayr\u0131m\u0131","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\">Vergi Usul Kanunu\u2019nun ge\u00e7ici 31\u2019inci maddesinin (c) bendi uyar\u0131nca \u201cYeniden de\u011ferleme neticesinde ta\u015f\u0131nmazlar\u0131n de\u011ferinde meydana gelecek de\u011fer art\u0131\u015f\u0131, yeniden de\u011ferlemeye tabi tutulan ta\u015f\u0131nmazlar\u0131n her birine isabet eden de\u011fer art\u0131\u015flar\u0131 ayr\u0131nt\u0131l\u0131 olarak g\u00f6sterilecek \u015fekilde, bilan\u00e7onun pasifinde \u00f6zel bir fon hesab\u0131nda g\u00f6sterilir. De\u011fer art\u0131\u015f\u0131 ta\u015f\u0131nmazlar\u0131n yeniden de\u011ferleme sonras\u0131 ve yeniden de\u011ferleme \u00f6ncesi net bilan\u00e7o aktif de\u011ferleri aras\u0131ndaki farkt\u0131r. Net bilan\u00e7o aktif de\u011feri, ta\u015f\u0131nmazlar\u0131n bilan\u00e7onun aktifinde yaz\u0131l\u0131 de\u011ferlerinden, pasifte yaz\u0131l\u0131 amortismanlar\u0131n tenzili(indirilmesi)suretiyle bulunan de\u011feri ifade eder.\u201d<\/span><\/p>  <p><span class=\"large\">Ta\u015f\u0131nmazlar\u0131n\u0131 yeniden de\u011ferlemeye tabi tutan m\u00fckellefler bu k\u0131ymetlerini, yap\u0131lan yeni de\u011ferleme sonras\u0131nda bulunan de\u011ferleri \u00fczerinden amortismana tabi tutmaya devam ederler.<\/span><\/p>  <p><span class=\"large\">Mevcut d\u00fczenleme gere\u011fi pasifte \u00f6zel bir fon hesab\u0131nda g\u00f6sterilen de\u011fer art\u0131\u015f tutar\u0131n\u0131n sermayeye eklenmesi d\u0131\u015f\u0131nda herhangi bir \u015fekilde ba\u015fka bir hesaba nakledilmesi veya i\u015fletmeden k\u0131smen veya tamamen \u00e7ekilmesi halinde, \u00e7ekilen k\u0131s\u0131m bu i\u015flemin yap\u0131ld\u0131\u011f\u0131 d\u00f6nem kazanc\u0131 ile ili\u015fkilendirilmeksizin s\u00f6z konusu d\u00f6nemde gelir veya kurumlar vergisine tabi tutulur.<\/span><\/p>  <p><span class=\"large\">\u00d6rne\u011fin tam m\u00fckellefiyet esas\u0131nda vergilendirilen ve hesap d\u00f6nemi takvim y\u0131l\u0131 olan bir A.\u015e.\u2019nin 25.05.2018 tarihi itibariyle yasal olarak tutmakla y\u00fck\u00fcml\u00fc oldu\u011fu defter kay\u0131tlar\u0131nda maliyet bedeli 300.000 TL birikmi\u015f amortisman\u0131 37.500 TL olan ve 31.12.2004 tarihi itibar\u0131yla yasal defter kay\u0131tlar\u0131nda yer alan ta\u015f\u0131nmaz\u0131n 2018 y\u0131l\u0131 Haziran ay\u0131nda yeniden de\u011ferlemeye tabi tutulmas\u0131 halinde, yeniden de\u011ferlemeye y\u00f6nelik hesaplamas\u0131 a\u015fa\u011f\u0131daki \u015fekilde olacakt\u0131r.<img style=\"\" src=\"\/Archive\/Content\/1220202212411763a1ad6dba85818857.webp\" alt=\"\" width=\"\" height=\"\" class=\"contentImg\"><\/span><\/p>  <p><span class=\"large\">Yukar\u0131da bulunan tabloda yer alan ve yeniden de\u011ferleme oran\u0131n\u0131n hesaplanmas\u0131nda esas al\u0131nan 341.88;2018 y\u0131l\u0131 Nisan ay\u0131, 114.81 ise 2005 \u015eubat ay\u0131na ait olup Y\u0130-\u00dcFE endeks de\u011feridir. S\u00f6z konusu endeks de\u011ferleri ayr\u0131 ayr\u0131 hesaplanmaktad\u0131r. Yukar\u0131daki bilgiler \u00e7er\u00e7evesinde \u00f6rnekteki ta\u015f\u0131nmaz\u0131n net aktif de\u011ferini yeniden de\u011ferlenmi\u015f olan tutardan (893.181-)birikmi\u015f amortisman\u0131 d\u00fc\u015fmek(indirmek)suretiyle (893.181- -111.647.63 =) 781.533.37 TL olarak hesaplamak m\u00fcmk\u00fcnd\u00fcr.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan s\u00f6z konusu iktisadi k\u0131ymetin yap\u0131lan bu d\u00fczeltmeden sonra defter kay\u0131tlar\u0131ndaki de\u011feri 893.181-TL olarak bilan\u00e7onun aktif tablosunda yer almas\u0131, buna kar\u015f\u0131l\u0131k da yine bilan\u00e7onun pasif tablosunda birikmi\u015f amortismanlar olarak 111.647.63 TL, Mali Duran Varl\u0131klar Yeniden De\u011ferleme Art\u0131\u015f\u0131 781.533.37 TL olarak g\u00f6sterilmi\u015f olmas\u0131 gerekmektedir.<\/span><\/p>  <p><span class=\"large\">Mevcut d\u00fczenlemeler \u00e7er\u00e7evesinde yeniden de\u011ferleme kapsam\u0131na giren ta\u015f\u0131nmazlar\u0131n ve varsa bunlara amortismanlar\u0131n Vergi Usul Kanunu\u2019nda yer alan de\u011ferleme h\u00fck\u00fcmlerine g\u00f6re tespit edilen ve 25.05.2018 tarihi itibar\u0131yla yasal defter kay\u0131tlar\u0131nda yer alan de\u011ferlerinin, yeniden de\u011ferleme oran\u0131 ile \u00e7arp\u0131lmas\u0131 suretiyle yap\u0131lan yeniden de\u011ferleme sonucunda bilan\u00e7onun aktifi, pasifinden daha y\u00fcksek bir de\u011fere ula\u015fmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Yeniden de\u011ferleme sonucunda ortaya \u00e7\u0131kan de\u011fer art\u0131\u015f\u0131n\u0131 hesaplamada Vergi Usul Kanunu net de\u011fer art\u0131\u015f\u0131 usul\u00fcn\u00fc kabul etmi\u015ftir.Net de\u011fer at\u0131\u015f\u0131n\u0131n hesaplanabilmesi i\u00e7in yeniden de\u011ferlemeden \u00f6nceki ve bu de\u011ferlerin yeniden de\u011ferlemeye tabi tutulmas\u0131yla ula\u015f\u0131lan tutarlar dikkate al\u0131narak ve kanunun y\u00fcr\u00fcrl\u00fck tarihi itibar\u0131yla; yasal defter kay\u0131tlar\u0131nda yer alan yeniden de\u011ferlemeden \u00f6nceki ve bu de\u011ferlerin yeniden de\u011ferlemeye tabi tutulmas\u0131yla ula\u015f\u0131lan tutarlarla hesaplanan net bilan\u00e7o aktif de\u011ferlerinin tespiti gerekmektedir.<\/span><\/p>  <p><span class=\"large\">Net bilan\u00e7o aktif de\u011feri, ta\u015f\u0131nmazlar\u0131n bilan\u00e7onun aktifine kaydedildikleri de\u011ferden, bunlar i\u00e7in ayr\u0131lm\u0131\u015f olup bilan\u00e7onun pasifinde g\u00f6sterilen birikmi\u015f amortismanlar\u0131n indirilmesi suretiyle bulunan tutar\u0131 g\u00f6stermektedir.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan, amortismanlar\u0131n yeniden de\u011ferlenmi\u015f tutarlar\u0131n\u0131n belirlenmesinde, amortisman\u0131n herhangi bir y\u0131lda yap\u0131lmam\u0131\u015f olmas\u0131 halinde amortismanlar tam olarak ayr\u0131lm\u0131\u015f varsay\u0131l\u0131r. Bu durumda de\u011fer art\u0131\u015f\u0131, ta\u015f\u0131nmaz\u0131n yeniden de\u011ferlemeden \u00f6nceki net bilan\u00e7o aktif de\u011ferinin, yeniden de\u011ferleme oran\u0131 ile \u00e7arp\u0131m\u0131ndan sonra bulunacak net bilan\u00e7o aktif de\u011ferinden indirilmesi suretiyle hesaplanacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Bu \u015fekilde hesaplanarak bulunan de\u011fer art\u0131\u015f\u0131, bilan\u00e7onun pasifinde \u00f6zel bir fon hesab\u0131na al\u0131n\u0131r.<\/span><\/p>  <p><span class=\"large\">Yeniden de\u011ferleme i\u015flemi sonucunda hesaplanan de\u011fer art\u0131\u015f\u0131, yeniden de\u011ferlemeye konu olan ta\u015f\u0131nmazlar\u0131n her birine isabet eden de\u011fer art\u0131\u015flar\u0131 ayr\u0131nt\u0131l\u0131 olarak g\u00f6sterilecek \u015fekilde, bilan\u00e7onun pasifinde \u00f6zel bir fon hesab\u0131na al\u0131nmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan amortismana tabi olan ta\u015f\u0131nmazlar\u0131n yeniden de\u011ferleme sonras\u0131nda bulunan de\u011ferleri \u00fczerinden amortisman ayr\u0131lmaya devam edilir.<\/span><\/p>  \t\t\t\t","slug":"yeniden-degerlemede-amortisman-ayrimi","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Yeniden de\u011ferlemede amortisman ayr\u0131m\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":99,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}