SCG GROUP's external demand-led economic growth strategy (GFS50)
If the (※ DPM set theory 4G reference) of the contract was signed,
SCG GROUP Inc. for business purposes,
We have a goal that headquartered in Toranomon, Minato-ku, Tokyo Hills. (For more information at Shitabun.)
For capital investment, to buy the headquarters building.
To build a Robot factory.
Buy a car for going to the client destination.
With the building.
With the machine.
With a car ...
This will be the company and individuals have acquired the property.
When you get this kind of assets, there is no free.
Become the property of fixed assets, spending of price occurs.
In other words, the price of fixed assets, are taxed as tax base,
To place evaluation every year. It will flow to say.
In order to investigate the now SCG GROUP's future simulation (target)
Acquired of depreciation to calculate the asset cost calculation will be the base of the acquisition cost.
For example, luxury car purchased at 11 million yen, or reduce how much is worth every year.
It is the beginning of the depreciation calculation from the fact that think of this.
For capital investment, in the case of a machine that was purchased in the 20 million yen,
At first, even if there is a value of 2 million yen,
Its value if Haitai one year, resulting in dropped to 0.684. In five years .369. In 10 years 0.206 ...
What was ratios 1, in 10 years 0.206 ...
If it, or not than may be cost as depreciation expense?
Say it is, I origin of the idea of depreciation.
The degree of use, is to the cost estimates and the degree to which decreased the pain and work to the amount of money,
's The depreciation calculation.
Then, it should not be depreciated until today,
I began to think the 'not correctly calculate the corporate profits.'.
Of developed countries Japan from the perspective of the 'unbreakable Monozukuri (manufacturing)' is,
The concept of depreciation, the market value of assets and stock price becomes a 'brand power,' 'technical capabilities', 'CSR social responsibility' is evaluated price,
Also become a brake factor of X inefficiency, not lost to mega-competition (global mega-competition)
It is possible to wear the brand and technical capabilities of the cosmic scale,
Although the constitution making clean world standards of CSR (social responsibility),
By the prolonged recession, the bandwagon strategy mistake,
Whether depreciation useful life of low-priced products in line with the age, plays a function?
It is questionable.(SCG GROUP, Inc.)
Calculation of depreciation
1. Acquisition cost
2. service life
3. Method and depreciation rate of depreciation
4. Residual value
5. Depreciable limit
Example SCG GROUP Inc. Robot depreciation and amortization of plant (total cost 2.0 billion steel-reinforced concrete)
(One for factory use and warehouse (for general use) useful life 38 years)
- Factory of the acquisition price -
(1) factory body (unmanned cleaning function corresponding design) 11 170 million yen
(2) Plumbing 70 million yen
(3) cooling, heating, ventilation equipment 180 million yen
(4) boiler-pool equipment 50 million yen
(5) lift (horizontal-type moving walkways) Capital 120 million yen
(6) Machinery (Special Robot manufacturing support) 410 million yen
A total of 20 billion yen
Depreciation and amortization of plant
1. Building (steel-reinforced concrete building: amortized over the useful life of 50 years straight-line method
(20 billion -2 billion) × 0.045 = 8,100 yen
2. Calculation of when divided the building and fixtures (straight-line method of just building)
(1) Building
(11 170 million yen -1 217 million yen) × 0.045 ≒ 4,738 yen
(2) Plumbing (useful life 15 years)
70 million yen × 0.142 = 994 yen
(3) cooling, heating, ventilation equipment (useful life 15 years)
180 million yen × 0.142 = 2,556 yen
(4) boilers and pool equipment (useful life 15 years)
50 million yen × 0.142 = 710 yen
(5) lift (horizontal type moving walkway) equipment (useful life 17 years)
120 million yen × 0.127 = 1.524 yen
(6) Machinery (Special Robot manufacturing corresponding) (useful life 15 years)
410 million yen × 0.142 = 5,822 yen
The total amount of depreciation and amortization ((1) to (6) up to) 100 million 6,343 yen
Depreciation of the automobile
When the example full amount was acquisition cost
(Setting conditions: to get the 11 million yen exhaust amount 4600CC rear seat VIP-friendly vehicles statutory useful life six years in 2015 April,
Calculation example of the case where it is assumed that to be depreciated on a straight-line method, depreciation rate 0.167 of the straight-line method 6 years)
11 million yen of depreciation calculation example of the automobile
2015 years of 'amortization' = 11,000,000 × 0.167 × 9 ÷ 12 = 1,377,750 yen
2015 years of 'necessary expenses deductible amount' = 11,000,000 × 90% = 9,900,000 yen
Heisei 'ending balance' of 27 years = 11,000,000-1,377,750 = 9,622,250 yen
Heisei 28 years - 2020 years of 'amortization' = 11,000,000 × 0.167 × 12 ÷ 12 = 1,837,000 yen (the same amount of money over five years)
2016 years - 'necessary expenses deductible amount' of 2020 years = 1,837,000 × 90% = 1,653,300 yen (the same amount of money over five years)
Heisei 'ending balance' of 28 years = 11,000,000-1,377,750-1,837,000 = 7,785,250 yen,
Balance at end of year of 2017 years - 2019 years of the calculation is omitted
2020 years = 11,000,000-1,377,750-1,837,000 × 5 = 437,250 yen.
2021 years, it is the final year in the year the 'year-end balance 437,250 yen' of the previous year is less than the 'amortization 1,837,000 yen' of the previous year.
2021 years of the last year 'amortization' = 437,250-1 yen = 437,249 yen
2020 years of 'necessary expenses deductible amount' of the final year = 437,249 × 90% = 393,524 yen (intermediate calculation will be omitted)
2021 years of the last year = '1 yen' (amortization completed)
Currently, the following year, which reaches 95% of the acquisition price,
However amortized 5% H20_nen'ikoninokori in five years,
In the fifth year, leaving year-end balance of 1 yen (residual book value) to complete the amortization.
More than were purchased for clients like automotive (rear seat VIP-friendly vehicles)
It will be the depreciation calculation simulation.
Asset amortization for the year (in the case of equipment)
(Setting conditions: December settlement company)
2016 December 31 A assets Tools, furniture and fixtures (27.4 acquisition) 20 million yen
B assets Tools, furniture and fixtures (27.7 acquisition) 4 million yen
(※ headquarters building tools, furniture and fixtures costs)