{"id":10792,"date":"2025-09-03T14:15:57","date_gmt":"2025-09-03T11:15:57","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=10792"},"modified":"2026-01-05T17:44:59","modified_gmt":"2026-01-05T14:44:59","slug":"demirbas-ve-amortisman-siniri","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/demirbas-ve-amortisman-siniri\/","title":{"rendered":"2026 Demirba\u015f ve Amortisman S\u0131n\u0131r\u0131"},"content":{"rendered":"\n<p>\u0130\u015fletmeler, iktisadi k\u0131ymetlerinin amortismana tabi olup olmad\u0131\u011f\u0131n\u0131 demirba\u015f ve amortisman s\u0131n\u0131r\u0131na g\u00f6re belirleyebilir. Amortismana tabi iktisadi k\u0131ymetlerin normal amortisman oranlar\u0131 ve faydal\u0131 \u00f6m\u00fcr s\u00fcreleri devlet taraf\u0131ndan yay\u0131mlan\u0131r. Bu k\u0131ymetlerin amortisman tutar\u0131 ilgili oranlar \u00fczerinden hesaplanarak k\u00e2r de\u011ferleri ve vergi y\u00fck\u00fcml\u00fcl\u00fckleri etkili planlanabilir. Rehber niteli\u011findeki yaz\u0131m\u0131zdan demirba\u015f ve amortisman s\u0131n\u0131r\u0131 ile&nbsp;hesaplama s\u00fcrecinde&nbsp;gereken amortismana tabi iktisadi k\u0131ymetlerle ilgili de\u011ferleri \u00f6\u011frenebilirsiniz.&nbsp;<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">\u0130\u00e7indekiler<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mukellef.co\/blog\/demirbas-ve-amortisman-siniri\/#Demirbas_ve_Amortisman_Siniri_Tablosu\" >Demirba\u015f ve Amortisman S\u0131n\u0131r\u0131 Tablosu<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mukellef.co\/blog\/demirbas-ve-amortisman-siniri\/#Temel_Ekipmanlar\" >Temel Ekipmanlar<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/demirbas-ve-amortisman-siniri\/#Kasalar\" >Kasalar<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mukellef.co\/blog\/demirbas-ve-amortisman-siniri\/#Paletler\" >Paletler<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/demirbas-ve-amortisman-siniri\/#Isitma_Malzemeleri\" >Is\u0131tma Malzemeleri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mukellef.co\/blog\/demirbas-ve-amortisman-siniri\/#Konfor_ve_Klima_Tesisat_Malzemeleri\" >Konfor ve Klima Tesisat Malzemeleri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mukellef.co\/blog\/demirbas-ve-amortisman-siniri\/#Merkezi_Mutfak_Cihazlari\" >Merkez\u00ee Mutfak Cihazlar\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mukellef.co\/blog\/demirbas-ve-amortisman-siniri\/#Merkezi_Camasirhane_Cihazlari\" >Merkez\u00ee \u00c7ama\u015f\u0131rhane Cihazlar\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mukellef.co\/blog\/demirbas-ve-amortisman-siniri\/#Medikal_Malzemeler\" >Medikal Malzemeler<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/mukellef.co\/blog\/demirbas-ve-amortisman-siniri\/#Laboratuvar_Cihazlari\" >Laboratuvar Cihazlar\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/mukellef.co\/blog\/demirbas-ve-amortisman-siniri\/#Ameliyathane_ve_Sterilizasyon\" >Ameliyathane ve Sterilizasyon<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/mukellef.co\/blog\/demirbas-ve-amortisman-siniri\/#Elektrik_Malzemeleri\" >Elektrik Malzemeleri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/mukellef.co\/blog\/demirbas-ve-amortisman-siniri\/#Elektronik_Telekomunikasyon_Alet_ve_Cihazlari\" >Elektronik Telekom\u00fcnikasyon Alet ve Cihazlar\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/mukellef.co\/blog\/demirbas-ve-amortisman-siniri\/#Otopark_Sistemleri\" >Otopark Sistemleri&nbsp;<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/mukellef.co\/blog\/demirbas-ve-amortisman-siniri\/#Isletmenizin_Mali_Sureclerini_Mukellefle_Pratiklestirin\" >\u0130\u015fletmenizin Mali S\u00fcre\u00e7lerini M\u00fckellef&#8217;le Pratikle\u015ftirin!<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/mukellef.co\/blog\/demirbas-ve-amortisman-siniri\/#Yararlanilan_Kaynaklar\" >Yararlan\u0131lan Kaynaklar<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Demirbas_ve_Amortisman_Siniri_Tablosu\"><\/span>Demirba\u015f ve Amortisman S\u0131n\u0131r\u0131 Tablosu<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Bir i\u015fletmede uzun y\u0131llar kullan\u0131larak y\u0131pranma sonucu de\u011fer kaybeden k\u0131ymetlere demirba\u015f denir. Amortisman s\u0131n\u0131r\u0131ysa bir iktisadi k\u0131ymetin demirba\u015f olarak m\u0131 yoksa do\u011frudan gider olarak m\u0131 yaz\u0131laca\u011f\u0131n\u0131n belirlenmesini sa\u011flayan mali e\u015fiktir. Y\u0131pranma pay\u0131 hesaplan\u0131rken varl\u0131\u011f\u0131n t\u00fcr\u00fcne ve di\u011fer fakt\u00f6rlere g\u00f6re farkl\u0131 y\u00f6ntemler kullan\u0131l\u0131r.<\/p>\n\n\n\n<p>Demirba\u015f ve amortisman s\u0131n\u0131r\u0131 2026 y\u0131l\u0131 i\u00e7in 12.000 TL olarak belirlenmi\u015ftir. Bu de\u011ferin alt\u0131nda kalan amortismana tabi iktisadi k\u0131ymetler do\u011frudan gider olarak hesaplan\u0131rken de\u011ferin \u00fczerinde kalan ilgili k\u0131ymetlerse hesaplama sonucunda amortisman oranlar\u0131na g\u00f6re y\u0131llara yay\u0131larak giderle\u015ftirilir.<\/p>\n\n\n\n<p>Her bir amortismana tabi iktisadi k\u0131ymetin faydal\u0131 \u00f6mr\u00fc ve amortisman oran\u0131 de\u011fi\u015fiklik g\u00f6sterir. <a href=\"https:\/\/mukellef.co\/blog\/amortisman-nedir\/\">Amortisman hesaplamas\u0131<\/a> bu de\u011ferler \u00f6\u011frenildikten sonra \u00e7e\u015fitli y\u00f6ntemlerden birinin uygulanmas\u0131yla yap\u0131labilir. B\u00f6ylelikle bir varl\u0131\u011f\u0131n deftere nas\u0131l kaydedilece\u011fi ve bu varl\u0131\u011f\u0131n maliyetinin ne zaman giderle\u015ftirilece\u011fi belirlenebilir.\u00a0<\/p>\n\n\n\n<p>\u0130\u015fletmelerin amortisman hesaplamas\u0131 yaparken net defter de\u011feri ve amortisman oran\u0131 gibi de\u011ferleri g\u00f6z \u00f6n\u00fcnde bulundurmas\u0131 gerekir. Net defter de\u011feri, iktisadi k\u0131ymetin bir \u015firketin bilan\u00e7osunda raporland\u0131\u011f\u0131 maliyettir. Amortisman oran\u0131 da varl\u0131\u011f\u0131n KDV hari\u00e7 tutar\u0131n\u0131n faydal\u0131 \u00f6m\u00fcr s\u00fcresine b\u00f6l\u00fcnmesiyle elde edilen de\u011ferdir.&nbsp;<\/p>\n\n\n\n<p>Demirba\u015f ve amortisman s\u0131n\u0131r\u0131n\u0131n \u00fcst\u00fcnde kalan amortismana tabi iktisadi k\u0131ymetlerin aras\u0131ndaki s\u0131n\u0131fland\u0131r\u0131labilen demirba\u015flar\u0131n faydal\u0131 \u00f6mr\u00fcn\u00fc ve normal amortisman oran\u0131n\u0131 g\u00f6steren<a href=\"https:\/\/cdn.gib.gov.tr\/api\/gibportal-file\/file\/getFileResources?objectKey=arsiv\/yardim-kaynaklar\/yararli-bilgiler\/AmortismanOranlariTablosu.pdf\" target=\"_blank\" rel=\"noopener\"> tablolar<\/a> a\u015fa\u011f\u0131da yer almaktad\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Temel_Ekipmanlar\"><\/span>Temel Ekipmanlar<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0130\u015f yerlerinde g\u00fcnl\u00fck kullan\u0131m i\u00e7in gerekli olan masa, sandalye, dolap gibi demirba\u015flar\u0131n de\u011ferlerini tabloda bulabilirsiniz.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Demirba\u015flar<\/strong><\/td><td><strong>Faydal\u0131 \u00d6m\u00fcr (Y\u0131l)<\/strong><\/td><td><strong>Normal Amortisman Oran\u0131<\/strong><\/td><\/tr><tr><td>\u0130\u015f Yerinde Kullan\u0131lan Mobilyalar, Ekipmanlar ve Di\u011fer Demirba\u015flar: Masa, mobilya, sandalye, banko, kontuar, dolap ve ofiste kullan\u0131lan ileti\u015fim ara\u00e7lar\u0131 gibi<br>k\u0131ymetler ile i\u015fletmelerde m\u00fc\u015fteriler i\u00e7in tahsis edilen oturma gruplar\u0131n\u0131 kapsar.<\/td><td>5<\/td><td>% 20,00<\/td><\/tr><tr><td>Televizyonlar<\/td><td>5<\/td><td>% 20,00<\/td><\/tr><tr><td>Cep telefonu ve cep telefonu ara\u00e7 kiti<\/td><td>3<\/td><td>% 33,33<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kasalar\"><\/span>Kasalar<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Nakit, de\u011ferli evrak veya bir\u00e7ok e\u015fyan\u0131n g\u00fcvenli saklanmas\u0131n\u0131 sa\u011flayan kasalar\u0131n de\u011ferlerini tabloda inceleyebilirsiniz.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Demirba\u015flar<\/strong><\/td><td><strong>Faydal\u0131 \u00d6m\u00fcr (Y\u0131l)<\/strong><\/td><td><strong>Normal Amortisman Oran\u0131<\/strong><\/td><\/tr><tr><td>Plastik kasalar<\/td><td>5<\/td><td>% 20,00<\/td><\/tr><tr><td>Tahta kasalar<\/td><td>2<\/td><td>% 50,00<\/td><\/tr><tr><td>Demir, \u00e7elik ve benzeri materyallerden mamul para veya de\u011ferli e\u015fya saklamaya yarayan kasalar<\/td><td>50<\/td><td>% 2,00<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Paletler\"><\/span>Paletler<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>A\u015fa\u011f\u0131daki tablodan depolama ve ta\u015f\u0131ma i\u015flemlerinde&nbsp;faydalan\u0131lan&nbsp;paletlerin de\u011ferlerine ula\u015fabilirsiniz.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Demirba\u015flar <\/strong><\/td><td><strong>Faydal\u0131 \u00d6m\u00fcr (Y\u0131l)<\/strong><\/td><td><strong>Normal Amortisman Oran\u0131<\/strong><\/td><\/tr><tr><td>Basit tahta palet<\/td><td>2<\/td><td>% 50,00<\/td><\/tr><tr><td>Plastik palet<\/td><td>5<\/td><td>% 20,00<\/td><\/tr><tr><td>Yo\u011funlu\u011fu ve k\u0131r\u0131lma direnci y\u00fcksek, esnemeye ve bask\u0131ya dayan\u0131kl\u0131 keresteden imal edilmi\u015f ah\u015fap palet<\/td><td>8<\/td><td>% 12,50<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Isitma_Malzemeleri\"><\/span>Is\u0131tma Malzemeleri<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>A\u015fa\u011f\u0131daki tablodan mek\u00e2nlar\u0131n \u0131s\u0131t\u0131lmas\u0131n\u0131 sa\u011flayan soba ve kazan gibi ekipmanlar\u0131n birbirinden farkl\u0131 olan de\u011ferlerini inceleyebilirsiniz.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Demirba\u015flar<\/strong><\/td><td><strong>Faydal\u0131 \u00d6m\u00fcr (Y\u0131l)<\/strong><\/td><td><strong>Normal Amortisman Oran\u0131<\/strong><\/td><\/tr><tr><td>S\u0131cak su, k\u0131zg\u0131n su, buhar kazanlar\u0131<\/td><td>15<\/td><td>%6,66<\/td><\/tr><tr><td>Is\u0131tma borular\u0131<\/td><td>15<\/td><td>%6,66<\/td><\/tr><tr><td>Pompalar<\/td><td>15<\/td><td>%6,66<\/td><\/tr><tr><td>Vanalar, pislik tutucular, \u00e7ek valfler<\/td><td>20<\/td><td>%5,00<\/td><\/tr><tr><td>S\u0131cak hava apareyleri<\/td><td>20<\/td><td>%5,00<\/td><\/tr><tr><td>Radyat\u00f6r ve konvekt\u00f6r gibi \u0131s\u0131t\u0131c\u0131lar<\/td><td>25<\/td><td>%4,00<\/td><\/tr><tr><td>Boyler ve e\u015fanj\u00f6r gibi s\u0131cak su \u00fcrete\u00e7leri&nbsp;<\/td><td>15<\/td><td>%6,66<\/td><\/tr><tr><td>\u015eofbenler ve kombiler<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Hidroforlar<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Su yumu\u015fatma cihazlar\u0131<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Genle\u015fme depolar\u0131<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Br\u00fcl\u00f6rler<\/td><td>15<\/td><td>%6,66<\/td><\/tr><tr><td>\u0130\u00e7ten yanmal\u0131 motorlar<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Soba<\/td><td>5<\/td><td>%20,00<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Konfor_ve_Klima_Tesisat_Malzemeleri\"><\/span>Konfor ve Klima Tesisat Malzemeleri<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Ortam s\u0131cakl\u0131\u011f\u0131n\u0131 ve hava kalitesini d\u00fczenlemek i\u00e7in kullan\u0131lan havaland\u0131rma&nbsp;sistemleri farkl\u0131 de\u011ferlerle ifade edilir.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Demirba\u015flar<\/strong><\/td><td><strong>Faydal\u0131 \u00d6m\u00fcr (Y\u0131l)<\/strong><\/td><td><strong>Normal Amortisman Oran\u0131<\/strong><\/td><\/tr><tr><td>Vantilat\u00f6r, aspirat\u00f6r ve \u0131s\u0131t\u0131c\u0131\/so\u011futucu gibi klima santralleri<\/td><td>15<\/td><td>%6,66<\/td><\/tr><tr><td>Fan-coil cihazlar\u0131<\/td><td>15<\/td><td>%6,66<\/td><\/tr><tr><td>Komple borulu ve kapal\u0131 tip so\u011futma ve \u0131s\u0131tma malzemeleri (VRF sistemleri)<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Su so\u011futma gruplar\u0131<\/td><td>15<\/td><td>%6,66<\/td><\/tr><tr><td>Pencere, duvar ve salon tipi klima cihazlar\u0131<\/td><td>15<\/td><td>%6,66<\/td><\/tr><tr><td>Hava perdeleri<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Havaland\u0131rma sistemleri<\/td><td>10<\/td><td>%10,00<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Merkezi_Mutfak_Cihazlari\"><\/span>Merkez\u00ee Mutfak Cihazlar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Tabloda yemek&nbsp;haz\u0131rlama s\u00fcrecinde yararlan\u0131lan&nbsp;f\u0131r\u0131n, ocak ve bula\u015f\u0131k makinesi gibi end\u00fcstriyel mutfak ekipmanlar\u0131n\u0131n de\u011ferlerini g\u00f6rebilirsiniz.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Demirba\u015flar<\/strong><\/td><td><strong>Faydal\u0131 \u00d6m\u00fcr (Y\u0131l)<\/strong><\/td><td><strong>Normal Amortisman Oran\u0131<\/strong><\/td><\/tr><tr><td>Sebze soyma ve do\u011frama makineleri<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Et k\u0131yma makineleri<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Mikserler<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Buzdolab\u0131, derin dondurucu gibi so\u011futma dolaplar\u0131<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>\u00dcr\u00fcnlerin te\u015fhiri ve muhafazas\u0131 i\u00e7in kullan\u0131lanlar<\/td><td>5<\/td><td>%20,00<\/td><\/tr><tr><td>Yemek pi\u015firme tencereleri<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>F\u0131r\u0131nlar<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Kuzine ve yer ocaklar\u0131<\/td><td>15<\/td><td>%6,66<\/td><\/tr><tr><td>Bula\u015f\u0131k y\u0131kama makineleri<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Komple so\u011fuk odalar<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Yemek asans\u00f6rleri<\/td><td>15<\/td><td>%6,66<\/td><\/tr><tr><td>Elektrik \u0131s\u0131t\u0131c\u0131l\u0131 yemek da\u011f\u0131t\u0131m&nbsp;tezg\u00e2h\u0131<\/td><td>10<\/td><td>%10,00<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Merkezi_Camasirhane_Cihazlari\"><\/span>Merkez\u00ee \u00c7ama\u015f\u0131rhane Cihazlar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Otel ve hastane gibi kurumlar\u0131n \u00e7ama\u015f\u0131r y\u0131kama i\u015flemlerini ger\u00e7ekle\u015ftiren sanayi tipi makinelerin bu de\u011ferlerini a\u015fa\u011f\u0131daki tabloda g\u00f6rebilirsiniz.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Demirba\u015flar<\/strong><\/td><td><strong>Faydal\u0131 \u00d6m\u00fcr (Y\u0131l)<\/strong><\/td><td><strong>Normal Amortisman Oran\u0131<\/strong><\/td><\/tr><tr><td>\u00c7ama\u015f\u0131r y\u0131kama ve s\u0131kma makineleri<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>\u00dct\u00fc makineleri<\/td><td>15<\/td><td>%6,66<\/td><\/tr><tr><td>\u00c7ama\u015f\u0131r kaynatma ve kurutma makineleri<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Asans\u00f6rler<\/td><td>10<\/td><td>%10,00<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Medikal_Malzemeler\"><\/span>Medikal Malzemeler<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Sa\u011fl\u0131k kurulu\u015flar\u0131nda te\u015fhis ve tedavi s\u00fcre\u00e7lerinde kullan\u0131lan t\u0131bbi ara\u00e7lar\u0131n ve gere\u00e7lerin de\u011ferlerini tablodan \u00f6\u011frenebilirsiniz.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Demirba\u015flar<\/strong><\/td><td><strong>Faydal\u0131 \u00d6m\u00fcr (Y\u0131l)<\/strong><\/td><td><strong>Normal Amortisman Oran\u0131<\/strong><\/td><\/tr><tr><td>Otoklav cihazlar\u0131<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Buhar jenerat\u00f6rleri<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Sterilizat\u00f6rler<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Oksijen ve azot t\u00fcpleri<\/td><td>20<\/td><td>%5,00<\/td><\/tr><tr><td>Bas\u0131n\u00e7 d\u00fc\u015f\u00fcr\u00fcc\u00fcler<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Bas\u0131n\u00e7l\u0131 hava kompres\u00f6rleri<\/td><td>15<\/td><td>%6,66<\/td><\/tr><tr><td>Oksijen, vakum, azot, bas\u0131n\u00e7l\u0131 hava priz ve abone fi\u015fleri<\/td><td>10<\/td><td>%10,00<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Laboratuvar_Cihazlari\"><\/span>Laboratuvar Cihazlar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>A\u015fa\u011f\u0131daki tabloda kimyasal, biyolojik veya klinik analizlerin yap\u0131ld\u0131\u011f\u0131 ortamlarda kullan\u0131lan teknik ekipmanlar\u0131n de\u011ferlerini inceleyebilirsiniz.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Demirba\u015flar<\/strong><\/td><td><strong>Faydal\u0131 \u00d6m\u00fcr (Y\u0131l)<\/strong><\/td><td><strong>Normal Amortisman Oran\u0131<\/strong><\/td><\/tr><tr><td>Analiz\u00f6rler<\/td><td>5<\/td><td>%20,00<\/td><\/tr><tr><td>Et\u00fcv, su banyosu ve \u0131s\u0131t\u0131c\u0131 sistemler<\/td><td>5<\/td><td>%20,00<\/td><\/tr><tr><td>Kar\u0131\u015ft\u0131r\u0131c\u0131lar ve \u00e7alkalay\u0131c\u0131lar<\/td><td>6<\/td><td>%16,66<\/td><\/tr><tr><td>Mikroskoplar<\/td><td>6<\/td><td>%16,66<\/td><\/tr><tr><td>Analitik cihazlar<\/td><td>5<\/td><td>%20,00<\/td><\/tr><tr><td>Te\u015fhis ve tedavi cihazlar\u0131&nbsp;<\/td><td>5<\/td><td>%20,00<\/td><\/tr><tr><td>Diyaliz makinesi ve diyaliz su sistemleri<\/td><td>6<\/td><td>%16,66<\/td><\/tr><tr><td>Medikal mobilya<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Portatif sedye<\/td><td>5<\/td><td>%20,00<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ameliyathane_ve_Sterilizasyon\"><\/span>Ameliyathane ve Sterilizasyon<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Cerrahi m\u00fcdahalelerde ve steril ortam sa\u011flamada kullan\u0131lan&nbsp;\u00f6zel t\u0131bbi cihazlar ve sistemler farkl\u0131 de\u011ferlere sahiptir.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Demirba\u015flar<\/strong><\/td><td><strong>Faydal\u0131 \u00d6m\u00fcr (Y\u0131l)<\/strong><\/td><td><strong>Normal Amortisman Oran\u0131<\/strong><\/td><\/tr><tr><td>Sterilizat\u00f6rler<\/td><td>8<\/td><td>%12,50<\/td><\/tr><tr><td>Cerrahi termal y\u0131kay\u0131c\u0131<\/td><td>8<\/td><td>%12,50<\/td><\/tr><tr><td>Ameliyat masas\u0131<\/td><td>8<\/td><td>%12,50<\/td><\/tr><tr><td>Ameliyat lambas\u0131<\/td><td>8<\/td><td>%12,50<\/td><\/tr><tr><td>Anestezi cihaz\u0131<\/td><td>6<\/td><td>%16,66<\/td><\/tr><tr><td>Elektro koter<\/td><td>6<\/td><td>%16,66<\/td><\/tr><tr><td>Video endoskopi ve g\u00f6r\u00fcnt\u00fcleme ekipmanlar\u0131<\/td><td>6<\/td><td>%16,66<\/td><\/tr><tr><td>Cerrahi el aletleri<\/td><td>7<\/td><td>%14,28<\/td><\/tr><tr><td>Radyo terapi cihaz\u0131 (Linac)<\/td><td>8<\/td><td>%12,50<\/td><\/tr><tr><td>PET (Pozitron Emisyon Tomografi Cihaz\u0131)<\/td><td>6<\/td><td>%16,66<\/td><\/tr><tr><td>Kan \u015fekeri \u00f6l\u00e7\u00fcm cihazlar\u0131<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Medikal enstr\u00fcmantasyon setleri<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Hasta sim\u00fclasyon cihaz\u0131<\/td><td>5<\/td><td>%20,00<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Elektrik_Malzemeleri\"><\/span>Elektrik Malzemeleri<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Elektrik tesisat\u0131nda yararlan\u0131lan&nbsp;\u00e7e\u015fitli ekipmanlar\u0131n de\u011ferlerini s\u0131ralad\u0131\u011f\u0131m\u0131z tablodan pek \u00e7ok \u00e7e\u015fit hakk\u0131nda bilgi sahibi olabilirsiniz.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Demirba\u015flar<\/strong><\/td><td><strong>Faydal\u0131 \u00d6m\u00fcr (Y\u0131l)<\/strong><\/td><td><strong>Normal Amortisman Oran\u0131<\/strong><\/td><\/tr><tr><td>Jenerat\u00f6rler<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Kesintisiz g\u00fc\u00e7 kaynaklar\u0131<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Paratonerler<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Elektrojen gruplar\u0131 ve rotatif elektrik konvekt\u00f6rleri gibi aletler<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Transformat\u00f6rler<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Redres\u00f6rler<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Ak\u00fcm\u00fclat\u00f6rler<\/td><td>5<\/td><td>%20,00<\/td><\/tr><tr><td>Ak\u00fc \u015farj redres\u00f6r\u00fc<\/td><td>5<\/td><td>%20,00<\/td><\/tr><tr><td>\u015ealt cihazlar\u0131 ve kontakt\u00f6rler<\/td><td>3<\/td><td>%33,33<\/td><\/tr><tr><td>Elektrik panolar\u0131, benzeri anahtarlama ve kontrol \u00fcniteler<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Elektrik motorlar\u0131 ve elektrik trafolar\u0131<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Orta gerilim yedek g\u00fc\u00e7 \u00fcretim sistemi, enerji otomasyon sistemi, yedek g\u00fc\u00e7<br>sistemi i\u00e7in enerji senkronizasyon ve y\u00fck da\u011f\u0131l\u0131m \u00fcniteleri<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Ticari ama\u00e7 d\u0131\u015f\u0131nda elektrik ve \u0131s\u0131 formlar\u0131 \u00fcretimi i\u00e7in kullan\u0131lan kojenerasyon<br>sistemleri&nbsp;<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Jeton, madeni para ve \u00f6zel kart gibi sistemlerle \u00e7al\u0131\u015fan, cep telefonu ve kamera gibi pilli cihazlar\u0131 \u015farj etmek i\u00e7in kullan\u0131lan makineler<\/td><td>3<\/td><td>%33,33<\/td><\/tr><tr><td>Ta\u015f\u0131tlarda kullan\u0131lan lityum iyonlu piller<\/td><td>8<\/td><td>%12,50<\/td><\/tr><tr><td>Perde, g\u00fcne\u015flik, store ve teferruat\u0131 ve benzeri ile yatakhane ve yemekhane<br>e\u015fyas\u0131<\/td><td>5<\/td><td>%20,00<\/td><\/tr><tr><td>Silolar<\/td><td>15<\/td><td>%6,66<\/td><\/tr><tr><td>Kaynak makinesi<\/td><td>5<\/td><td>%20,00<\/td><\/tr><tr><td>Zincir ve halat<\/td><td>3<\/td><td>%33,33<\/td><\/tr><tr><td>Ponton<\/td><td>5<\/td><td>%20,00<\/td><\/tr><tr><td>Kondansat\u00f6r<\/td><td>5<\/td><td>%20,00<\/td><\/tr><tr><td>Oksijen tak\u0131m\u0131 ve oksijen saati<\/td><td>6<\/td><td>%16,66<\/td><\/tr><tr><td>G\u00fcne\u015f kollekt\u00f6r\u00fc<\/td><td>6<\/td><td>%16,66<\/td><\/tr><tr><td>Depolama raf sistemleri<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>\u00c7im bi\u00e7me makinesi<\/td><td>4<\/td><td>%25,00<\/td><\/tr><tr><td>\u00c7\u00f6p konteynerleri<\/td><td>4<\/td><td>%25,00<\/td><\/tr><tr><td>Elektronik g\u00fcvenlik sistemleri<\/td><td>5<\/td><td>%20,00<\/td><\/tr><tr><td>POS cihazlar\u0131<\/td><td>5<\/td><td>%20,00<\/td><\/tr><tr><td>Yang\u0131n s\u00f6nd\u00fcrme cihazlar\u0131<\/td><td>5<\/td><td>%20,00<\/td><\/tr><tr><td>Radyasyon aleti<\/td><td>5<\/td><td>%20,00<\/td><\/tr><tr><td>Nem alma cihazlar\u0131<\/td><td>5<\/td><td>%20,00<\/td><\/tr><tr><td>Kart basma makinesi<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Kart kesme makinesi<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Zarflama makinesi<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Projeksiyon cihaz\u0131<\/td><td>5<\/td><td>%20,00<\/td><\/tr><tr><td>Foto\u011fraf makineleri ve kamera<\/td><td>5<\/td><td>%20,00<\/td><\/tr><tr><td>\u00d6l\u00e7\u00fcm cihazlar\u0131<\/td><td>5<\/td><td>%20,00<\/td><\/tr><tr><td>Elektronik test cihazlar\u0131<\/td><td>5<\/td><td>%20,00<\/td><\/tr><tr><td>\u0130klimlendirme kabini<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Y\u0131rt\u0131lma test cihaz\u0131<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>pH metre cihaz\u0131<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>I\u015f\u0131k \u015fiddeti ve hava ko\u015fullar\u0131 test cihaz\u0131<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Mekanik test cihazlar\u0131<\/td><td>7<\/td><td>%14,28<\/td><\/tr><tr><td>El \u00f6l\u00e7\u00fc aletleri<\/td><td>4<\/td><td>%25,00<\/td><\/tr><tr><td>H\u0131zl\u0131 protip makineleri<\/td><td>5<\/td><td>%20,00<\/td><\/tr><tr><td>Kompres\u00f6rler ve pn\u00f6matik makineler<\/td><td>6<\/td><td>%16,66<\/td><\/tr><tr><td>Tak\u0131m tezg\u00e2hlar\u0131, tala\u015fl\u0131 ve tala\u015fs\u0131z kesme makineleri<\/td><td>6<\/td><td>%16,66<\/td><\/tr><tr><td>Red\u00fckt\u00f6rler<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Metal i\u015flemeye mahsus ara\u00e7 gere\u00e7ler<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Delme, kesme, z\u0131mparalama, planyalama, \u0131s\u0131tarak yap\u0131\u015ft\u0131rma, lehimleme gibi i\u015flemlerde kullan\u0131lan ta\u015f\u0131nabilen elektrikli makine ve el aletler<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Asfalt\/beton kesme makineleri, \u00e7atlak derz geni\u015fletme makineleri, perdah<br>makineleri, asfalt makinesi, vibrasyonlu sat\u0131h mastar\u0131, kompakt\u00f6rler, vibrasyonlu tokmak, vibrasyonlu silindir, beton vibrat\u00f6r\u00fc, betonyerler, beton test \u00e7ekici ve benzeri<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Hidrolik k\u0131r\u0131c\u0131lar ve deliciler ile bunlara ait ata\u015fmanlar<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Elektrik s\u00fcp\u00fcrgeleri ve temizlik makineleri&nbsp;<\/td><td>8<\/td><td>%12,50<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Elektronik_Telekomunikasyon_Alet_ve_Cihazlari\"><\/span>Elektronik Telekom\u00fcnikasyon Alet ve Cihazlar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Bilgi iletimi ve ileti\u015fim hizmetleri i\u00e7in kullan\u0131lan uydu ve modem gibi&nbsp;\u00fcr\u00fcnlerin de\u011ferlerini tabloda bulabilirsiniz.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Demirba\u015flar<\/strong><\/td><td><strong>Faydal\u0131 \u00d6m\u00fcr (Y\u0131l)<\/strong><\/td><td><strong>Normal Amortisman Oran\u0131<\/strong><\/td><\/tr><tr><td>Teleks ve data modem cihazlar\u0131, data terminal ara birim cihazlar\u0131, interaktif telekontrol sistemleri, network yan bile\u015fenleri, veri ileti\u015fim sistemleri ve benzeri<\/td><td>5<\/td><td>%20,00<\/td><\/tr><tr><td>Telefon santralleri ve d\u00e2hil\u00ee, haric\u00ee muharebe telsiz baz istasyonlar\u0131<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Ara\u00e7 i\u00e7i konu\u015fma kitleri, setleri ve benzeri<\/td><td>5<\/td><td>%20,00<\/td><\/tr><tr><td>Telsiz telefon, telsiz telgraf veya radyo yay\u0131n\u0131 al\u0131c\u0131 cihazlar ve bunlara ait sistemler<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Video kay\u0131t ve g\u00f6sterme cihazlar\u0131, m\u00fczik seti, dijital ve di\u011fer ses kaydediciler,<br>amplifikat\u00f6r, ekolayzer, ses mikser cihazlar\u0131, uydu antenleri ve uydu al\u0131c\u0131 cihazlar\u0131, uzaktan kumanda cihazlar ve benzeri<\/td><td>5<\/td><td>%20,00<\/td><\/tr><tr><td>Projeksiyon cihazlar\u0131, slayt makinesi, tepeg\u00f6z, sinema film makinesi, video<br>konferans cihaz\u0131, st\u00fcdyo tipi veya mobil olarak kullan\u0131lan al\u0131c\u0131 cihazlar\u0131 ve benzeri<\/td><td>5<\/td><td>%20,00<\/td><\/tr><tr><td>Bilgi i\u015flem makinelerinde kullan\u0131lan ses, TV, radyo ve g\u00f6r\u00fcnt\u00fc faks modemleri<\/td><td>5<\/td><td>%20,00<\/td><\/tr><tr><td>GPRS ve benzeri uydular yard\u0131m\u0131yla konum belirleme cihazlar\u0131<\/td><td>5<\/td><td>%20,00<\/td><\/tr><tr><td>Elektronik optik aletler ve cihazlar<\/td><td>6<\/td><td>%16,66<\/td><\/tr><tr><td>Kapal\u0131 devre TV sistemi (CCTV)<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Plaka tan\u0131ma sistemi ve ta\u015f\u0131t tan\u0131ma sistemi ve benzeri<\/td><td>2<\/td><td>%50,00<\/td><\/tr><tr><td>LPG, do\u011falgaz gibi yak\u0131tlara y\u00f6nelik ara\u00e7 d\u00f6n\u00fc\u015f\u00fcm kitleri ve benzeri<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Yanma tadilat sistemleri ve benzeri yak\u0131t tasarruf sistemleri ve ekipmanlar\u0131<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Y\u00fcr\u00fcyen merdivenler, platformlar, konvey\u00f6rler, bariyerler ve benzeri<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Ambalajlama, etiketleme, bas\u0131m, markalama, kodlama, i\u015faretleme, dald\u0131rma, damgalama ve benzeri i\u015flemlerde kullan\u0131lan makine ve d\u00fczenekler ile banknot bantlama makinesi<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Gaz, yang\u0131n, g\u00fcvenlik ve benzeri ama\u00e7larla kullan\u0131lan alarm cihazlar\u0131<\/td><td>8<\/td><td>%12,50<\/td><\/tr><tr><td>Elektrik s\u00fcp\u00fcrgeleri, hal\u0131 y\u0131kama makineleri, yer y\u0131kama ve temizleme makineleri<\/td><td>7<\/td><td>%14,28<\/td><\/tr><tr><td>\u00c7\u00f6p \u00f6\u011f\u00fct\u00fcc\u00fcler<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>\u0130la\u00e7lama makineleri<\/td><td>8<\/td><td>%12,50<\/td><\/tr><tr><td>El kurutma makineleri<\/td><td>5<\/td><td>%20,00<\/td><\/tr><tr><td>Elektronik kantar<\/td><td>5<\/td><td>%20,00<\/td><\/tr><tr><td>Bask\u00fcl<\/td><td>6<\/td><td>%16,66<\/td><\/tr><tr><td>Hidrolik ara\u00e7 kantarlar\u0131<\/td><td>15<\/td><td>%6,66<\/td><\/tr><tr><td>Her t\u00fcrl\u00fc stantlar (Te\u015fhir ve di\u011fer ama\u00e7larla kullan\u0131lanlar)<\/td><td>6<\/td><td>%16,66<\/td><\/tr><tr><td>Sabit konteynerler&nbsp;<\/td><td>15<\/td><td>%6,66<\/td><\/tr><tr><td>Ma\u011faza, istasyon, s\u00fcpermarket ve benzeri yerlerde d\u0131\u015f mek\u00e2nlara belirli bir marka veya bir i\u015fletmeyi tan\u0131tmak i\u00e7in konulan tabela, pano, totem ve billboardlar ve benzeri<\/td><td>7<\/td><td>%14,28<\/td><\/tr><tr><td>Madenden, camdan, tahtadan, nebati, kimyevi ve sair maddelerden mamul<br>teneke, varil, bidon, kutu, sand\u0131k, f\u0131\u00e7\u0131, damacana, termosifon ve benzeri saklama<br>kaplar\u0131<\/td><td>5<\/td><td>%20,00<\/td><\/tr><tr><td>Su ta\u015f\u0131maya mahsus damacanalar<\/td><td>3<\/td><td>%33,33<\/td><\/tr><tr><td>Ma\u011faza i\u00e7i yerle\u015fimde ve te\u015fhir ama\u00e7l\u0131 yerlerde kullan\u0131lan ara\u00e7 gere\u00e7ler<\/td><td>6<\/td><td>%16,66<\/td><\/tr><tr><td>Her t\u00fcrl\u00fc helezon ta\u015f\u0131y\u0131c\u0131lar<\/td><td>15<\/td><td>%6,66<\/td><\/tr><tr><td>Vidalama makineleri<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Kal\u0131plar<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Elektronik kap\u0131 dedekt\u00f6r\u00fc, el dedekt\u00f6r\u00fc, telsiz, bek\u00e7i kul\u00fcbesi, x-ray cihaz\u0131 ve benzeri<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Bayrak, flama ve ayd\u0131nlatma direkleri<\/td><td>15<\/td><td>%6,66<\/td><\/tr><tr><td>Otomobil, kamyon, minib\u00fcs, midib\u00fcs, y\u00fck arabalar\u0131, \u00f6zel ama\u00e7l\u0131 olarak kullan\u0131lan<br>ara\u00e7lar ve benzeri ara\u00e7lara ait lastikler<\/td><td>2<\/td><td>%50,00<\/td><\/tr><tr><td>Yang\u0131n tesisi<\/td><td>15<\/td><td>%6,66<\/td><\/tr><tr><td>Su tesisi<\/td><td>15<\/td><td>%6,66<\/td><\/tr><tr><td>At\u0131k su ar\u0131tma tesisi<\/td><td>24<\/td><td>%4,16<\/td><\/tr><tr><td>Duvar saati<\/td><td>5<\/td><td>%20,00<\/td><\/tr><tr><td>Matkaplar&nbsp;<\/td><td>5<\/td><td>%20,00<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Otopark_Sistemleri\"><\/span>Otopark Sistemleri&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>A\u015fa\u011f\u0131daki tabloda otopark alanlar\u0131nda bulunabilecek farkl\u0131 sistemlerin, kap\u0131lar\u0131n ve makinelerin de\u011ferleri&nbsp;yer al\u0131r.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Demirba\u015flar<\/strong><\/td><td><strong>Faydal\u0131 \u00d6m\u00fcr (Y\u0131l)<\/strong><\/td><td><strong>Normal Amortisman Oran\u0131<\/strong><\/td><\/tr><tr><td>Otopark \u00fccretlendirme sistemi<\/td><td>15<\/td><td>%6,66<\/td><\/tr><tr><td>Otopark y\u00f6nlendirme sistemi<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Fotoselli kayar kap\u0131lar<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>LPG ve do\u011fal gaz tesisat\u0131<\/td><td>15<\/td><td>%6,66<\/td><\/tr><tr><td>Kartl\u0131 ge\u00e7i\u015f sistemleri<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Yanmaz elbise<\/td><td>5<\/td><td>%20,00<\/td><\/tr><tr><td>Ticari ama\u00e7l\u0131 kiralanan i\u015f elbiseleri<\/td><td>3<\/td><td>%33,33<\/td><\/tr><tr><td>Muhtelif par\u00e7alardan olu\u015fan, par\u00e7alar\u0131 birbirinden ayr\u0131 olarak muhafaza edilen ve de\u011fi\u015fik yerlere kurulmas\u0131 m\u00fcmk\u00fcn olan reklam, tan\u0131t\u0131m veya benzeri ama\u00e7larla<br>kullan\u0131labilen, \u00fczerinde ses sistemleri veya \u00e7e\u015fitli \u00f6zellikleri ta\u015f\u0131yan&nbsp;\u015famand\u0131ralar<\/td><td>7<\/td><td>%14,28<\/td><\/tr><tr><td>\u00c7ift koval\u0131 temizlik arabalar\u0131,<br>temizlik malzemelerinin d\u00fczenli bir \u015fekilde bulundurulmas\u0131nda ve ta\u015f\u0131nmas\u0131nda<br>kullan\u0131lan metal iskeletli tekerlekli arabalar ve benzeri<\/td><td>3<\/td><td>%33,33<\/td><\/tr><tr><td>Otomatik para \u00e7ekme makineleri (ATM)<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Optik \u00e7er\u00e7eve ve camlardan deneme numunesi g\u00f6zl\u00fckler<\/td><td>3<\/td><td>%33,33<\/td><\/tr><tr><td>Bas\u0131n\u00e7 odalar\u0131<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>S\u00fcs bitkileri<\/td><td>5<\/td><td>%20,00<\/td><\/tr><tr><td>Mod\u00fcler sistem tuvalet<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>Su ar\u0131tma cihazlar\u0131<\/td><td>5<\/td><td>%20,00<\/td><\/tr><tr><td>Masaj koltuklar\u0131<\/td><td>5<\/td><td>%20,00<\/td><\/tr><tr><td>Dijital bask\u0131 makinesi<\/td><td>10<\/td><td>%10,00<\/td><\/tr><tr><td>\u0130\u015fletmelerde kullan\u0131lan el, y\u00fcz ve banyo havlular\u0131, yatak \u00e7ar\u015faflar\u0131 ve yast\u0131k<br>k\u0131l\u0131flar\u0131, masa \u00f6rt\u00fcleri, plato ve her nevi pe\u00e7eteler ve benzeri<\/td><td>2<\/td><td>%50,00<\/td><\/tr><tr><td>Di\u011fer s\u0131n\u0131flarda say\u0131lmayan demirba\u015flar<\/td><td>2<\/td><td>%50,00<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Isletmenizin_Mali_Sureclerini_Mukellefle_Pratiklestirin\"><\/span>\u0130\u015fletmenizin Mali S\u00fcre\u00e7lerini M\u00fckellef&#8217;le Pratikle\u015ftirin!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">M\u00fckellef<\/a> olarak giri\u015fim fikirlerinizi hayata ge\u00e7irmeniz i\u00e7in her a\u015famada size rehberlik ediyoruz. \u0130\u015fletmenizi kurman\u0131z ve y\u00f6netmeniz i\u00e7in gereken yasal ad\u0131mlar\u0131 h\u0131zl\u0131 ve basit \u015fekilde ilerletmenizi sa\u011fl\u0131yoruz. Demirba\u015f ve amortisman s\u0131n\u0131r\u0131 gibi i\u015fletme k\u00e2r\u0131na ve vergi hesaplamalar\u0131na etki eden prosed\u00fcrleri hatas\u0131z tamamlaman\u0131za yard\u0131mc\u0131 oluyoruz.&nbsp;<\/p>\n\n\n\n<p>Siz de M\u00fckellef&#8217;e \u00fcye olarak \u015firket kurulu\u015fu, \u00e7evrim i\u00e7i muhasebe ve vergi beyan\u0131 gibi hizmetlerimizden yararlanmaya ba\u015flayabilirsiniz. \u015eirket t\u00fcr\u00fcn\u00fcze g\u00f6re \u00f6demeniz gereken vergilerin hesaplanmas\u0131ndan beyanname haz\u0131rlama s\u00fcrecine kadar pek \u00e7ok i\u015flemi kolayca tamamlayabilirsiniz.&nbsp;Hemen <a href=\"https:\/\/app.mukellef.co\/register\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u00fcye olun<\/a>, sizi arayal\u0131m.<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\">\n\t\t<span class=\"hs-cta-node hs-cta-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" id=\"ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\">\n\t\t<!--[if lte IE 8]>\n\t\t<div id=\"hs-cta-ie-element\"><\/div>\n\t\t<![endif]-->\n\t\t<a href=\"https:\/\/cta-redirect.hubspot.com\/cta\/redirect\/5318651\/ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/ac2da2e8-ee26-4a10-9b21-da30e6f43bf6.png\" alt=\"New call-to-action\" title=\"\">\n\t\t<\/a>\n\t\t<\/span>\n\t\t<script charset=\"utf-8\" src=\"\/\/js.hubspot.com\/cta\/current.js\"><\/script>\n\t\t<script>\n\t\thbspt.cta.load(5318651, 'ac2da2e8-ee26-4a10-9b21-da30e6f43bf6', {});\n\t\t<\/script>\n\t\t<\/span>\n\t\t<!-- end HubSpot Call-to-Action Code -->\n\t\t\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yararlanilan_Kaynaklar\"><\/span>Yararlan\u0131lan Kaynaklar<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.4.213.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.4.213.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.mevzuatdergisi.com\/2006\/08a\/01.htm\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.mevzuatdergisi.com\/2006\/08a\/01.htm<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/cdn.gib.gov.tr\/api\/gibportal-file\/file\/getFileResources?objectKey=arsiv\/yardim-kaynaklar\/yararli-bilgiler\/AmortismanOranlariTablosu.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/cdn.gib.gov.tr\/api\/gibportal-file\/file\/getFileResources?objectKey=arsiv\/yardim-kaynaklar\/yararli-bilgiler\/AmortismanOranlariTablosu.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.tesk.org.tr\/resimler\/2025006.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.tesk.org.tr\/resimler\/2025006.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.gib.gov.tr\/yardim-kaynaklar\/arama?term=amortisman\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.gib.gov.tr\/yardim-kaynaklar\/arama?term=amortisman<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.turmob.org.tr\/arsiv\/mbs\/pratikBilgiler\/G%C3%9CNCEL%20AMORT%C4%B0SMAN%20ORANLARI-2024.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.turmob.org.tr\/arsiv\/mbs\/pratikBilgiler\/G%C3%9CNCEL%20AMORT%C4%B0SMAN%20ORANLARI-2024.pdf<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u0130\u015fletmeler, iktisadi k\u0131ymetlerinin amortismana tabi olup olmad\u0131\u011f\u0131n\u0131 demirba\u015f ve amortisman s\u0131n\u0131r\u0131na g\u00f6re belirleyebilir. Amortismana tabi iktisadi k\u0131ymetlerin normal amortisman oranlar\u0131 ve faydal\u0131 \u00f6m\u00fcr s\u00fcreleri devlet taraf\u0131ndan yay\u0131mlan\u0131r. Bu k\u0131ymetlerin amortisman tutar\u0131 ilgili oranlar \u00fczerinden hesaplanarak k\u00e2r de\u011ferleri ve vergi y\u00fck\u00fcml\u00fcl\u00fckleri etkili planlanabilir. Rehber niteli\u011findeki yaz\u0131m\u0131zdan demirba\u015f ve amortisman s\u0131n\u0131r\u0131 ile&nbsp;hesaplama s\u00fcrecinde&nbsp;gereken amortismana tabi iktisadi k\u0131ymetlerle &#8230;<\/p>\n","protected":false},"author":29,"featured_media":10805,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[382],"tags":[],"class_list":["post-10792","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sirket-yonetimi"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10792","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/users\/29"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=10792"}],"version-history":[{"count":3,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10792\/revisions"}],"predecessor-version":[{"id":11734,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10792\/revisions\/11734"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/10805"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=10792"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=10792"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=10792"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}