{"id":9917,"date":"2025-04-09T16:32:44","date_gmt":"2025-04-09T13:32:44","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=9917"},"modified":"2025-04-09T16:32:48","modified_gmt":"2025-04-09T13:32:48","slug":"amortisman-nedir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/amortisman-nedir\/","title":{"rendered":"Amortisman Nedir? Nas\u0131l Hesaplan\u0131r?"},"content":{"rendered":"\n<p>Bir i\u015fletmeye ait ekonomik varl\u0131klar\u0131n zamanla y\u0131pranmas\u0131yla ve eskimesiyle ortaya \u00e7\u0131kan de\u011fer kay\u0131plar\u0131 finansal y\u00f6netimi zorla\u015ft\u0131rabilir. Bu noktada mali durum takibinde \u00f6nemli yeri olan amortisman uygulamas\u0131 devreye girer. Amortisman varl\u0131klar\u0131n de\u011fer kayb\u0131n\u0131n belirli \u015fartlar alt\u0131nda muhasebe kay\u0131tlar\u0131na d\u00f6nemsel olarak gider \u015feklinde kaydedilmesini sa\u011flar. Bu sayede i\u015fletmeler finansal tablolar\u0131n\u0131 daha do\u011fru olu\u015fturabilir ve uzun vadeli planlar\u0131n\u0131 daha sa\u011fl\u0131kl\u0131 yapabilir. Peki, bu \u00f6nemli kavram\u0131n kapsam\u0131 nedir ve amortisman nas\u0131l hesaplan\u0131r?&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\/amortisman-nedir\/#Amortisman_Nedir\" >Amortisman Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mukellef.co\/blog\/amortisman-nedir\/#Amortisman_Nasil_Calisir\" >Amortisman Nas\u0131l \u00c7al\u0131\u015f\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/amortisman-nedir\/#Amortismanin_Onemi_Nedir\" >Amortisman\u0131n \u00d6nemi Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mukellef.co\/blog\/amortisman-nedir\/#Amortisman_Hesaplama_Yontemleri_Nelerdir\" >Amortisman Hesaplama Y\u00f6ntemleri Nelerdir?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/amortisman-nedir\/#Esit_Tutarli_Normal_Amortisman_Yontemi\" >E\u015fit Tutarl\u0131 (Normal) Amortisman Y\u00f6ntemi<\/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\/amortisman-nedir\/#Azalan_Tutarli_Amortisman_Yontemi\" >Azalan Tutarl\u0131 Amortisman Y\u00f6ntemi<\/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\/amortisman-nedir\/#Madenlerde_Amortisman_Yontemi\" >Madenlerde Amortisman Y\u00f6ntemi<\/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\/amortisman-nedir\/#Fevkalade_Amortisman_Yontemi\" >Fevkalade Amortisman Y\u00f6ntemi<\/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\/amortisman-nedir\/#Kist_Amortisman_Yontemi\" >K\u0131st Amortisman Y\u00f6ntemi<\/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\/amortisman-nedir\/#Degisken_Tutarli_Amortisman_Yontemleri\" >De\u011fi\u015fken Tutarl\u0131 Amortisman Y\u00f6ntemleri<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/mukellef.co\/blog\/amortisman-nedir\/#Amortisman_Ayirma_Sartlari_Nelerdir\" >Amortisman Ay\u0131rma \u015eartlar\u0131 Nelerdir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/mukellef.co\/blog\/amortisman-nedir\/#Hangi_Varliklar_Amortismana_Tabi_Tutulabilir\" >Hangi Varl\u0131klar Amortismana Tabi Tutulabilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/mukellef.co\/blog\/amortisman-nedir\/#Amortisman_Siniri_Nedir\" >Amortisman S\u0131n\u0131r\u0131 Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/mukellef.co\/blog\/amortisman-nedir\/#2025_Amortisman_Siniri_Ne_Kadar\" >2025 Amortisman S\u0131n\u0131r\u0131 Ne Kadar?<\/a><\/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\/amortisman-nedir\/#Amortisman_Yazilmasi_Icin_Gerekenler\" >Amortisman Yaz\u0131lmas\u0131 \u0130\u00e7in Gerekenler<\/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\/amortisman-nedir\/#Amortisman_Tablosu_Nasil_Hazirlanir\" >Amortisman Tablosu Nas\u0131l Haz\u0131rlan\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/mukellef.co\/blog\/amortisman-nedir\/#Mukellefle_Isletmenizin_Muhasebe_Sureclerini_Etkili_Yurutun\" >M\u00fckellef&#8217;le \u0130\u015fletmenizin Muhasebe S\u00fcre\u00e7lerini Etkili Y\u00fcr\u00fct\u00fcn!\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/mukellef.co\/blog\/amortisman-nedir\/#Sikca_Sorulan_Sorular\" >S\u0131k\u00e7a Sorulan Sorular<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/mukellef.co\/blog\/amortisman-nedir\/#Gizli_Amortisman_Nedir\" >Gizli Amortisman Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/mukellef.co\/blog\/amortisman-nedir\/#Amortisman_Gideri_Nedir\" >Amortisman Gideri Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/mukellef.co\/blog\/amortisman-nedir\/#Birikmis_Amortisman_Nedir\" >Birikmi\u015f Amortisman Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/mukellef.co\/blog\/amortisman-nedir\/#Amortisman_Suresi_Nedir\" >Amortisman S\u00fcresi Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/mukellef.co\/blog\/amortisman-nedir\/#Hizlandirilmis_Amortisman_Nedir\" >H\u0131zland\u0131r\u0131lm\u0131\u015f Amortisman Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/mukellef.co\/blog\/amortisman-nedir\/#Amortisman_Bedeli_Nedir\" >Amortisman Bedeli Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/mukellef.co\/blog\/amortisman-nedir\/#Amortisman_Defteri_Nedir\" >Amortisman Defteri Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/mukellef.co\/blog\/amortisman-nedir\/#Amortisman_Payi_Nedir\" >Amortisman Pay\u0131 Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/mukellef.co\/blog\/amortisman-nedir\/#Amortisman_Ne_Zaman_Ayrilir\" >Amortisman Ne Zaman Ayr\u0131l\u0131r?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Amortisman_Nedir\"><\/span>Amortisman Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130\u015fletmelerin gelir ve gider kalemlerinin eksiksiz kay\u0131t alt\u0131na al\u0131nmas\u0131 ticari kazan\u00e7lar\u0131n\u0131n tespitinde b\u00fcy\u00fck \u00f6nem ta\u015f\u0131r. Bu kazanc\u0131n tespitinde yararlan\u0131lan gider kalemlerinin aras\u0131nda amortisman gideri de yer al\u0131r. Amortisman k\u0131saca i\u015fletmedeki duran varl\u0131klar\u0131n y\u0131pranma ve eskime pay\u0131n\u0131 ifade eder. Amortisman uygulamas\u0131nda iktisadi k\u0131ymetin de\u011ferinde meydana gelen azalman\u0131n miktar\u0131 gider kalemi olarak kaydedilir.<\/p>\n\n\n\n<p>Te\u015febb\u00fcslerin hem maddi hem maddi olmayan varl\u0131klar\u0131n\u0131n de\u011feri fiziksel ve ekonomik sebeplerle zaman i\u00e7inde azalabilir. Olu\u015fan de\u011fer kay\u0131plar\u0131n\u0131n sermayedeki olumsuz etkilerinin giderilmesi amac\u0131yla varl\u0131klar\u0131n t\u00fckenme \u00f6mr\u00fc boyunca belirli d\u00f6nemlerde gider olarak kaydedilmesi, b\u00f6ylece finansal olarak y\u00f6netilmesi sa\u011flan\u0131r. Amortisman uygulamas\u0131 sayesinde i\u015fletmenin varl\u0131klar\u0131n\u0131n bak\u0131m masraflar\u0131n\u0131n veya kaybetti\u011fi ekonomik de\u011ferin muhasebe kayd\u0131 yap\u0131l\u0131r.&nbsp;<\/p>\n\n\n\n<p>Muhasebe teorisine g\u00f6re i\u015fletmenin maddi duran varl\u0131klar\u0131n\u0131n maliyeti, kullan\u0131m s\u00fcresi boyunca gider olarak kaydedilir. Bu teorinin e\u015fle\u015ftirme ilkesi ve d\u00f6nemsellik varsay\u0131m\u0131 do\u011frultusunda, ortaya \u00e7\u0131kan giderin belirli d\u00f6nemlere da\u011f\u0131t\u0131lmas\u0131 gerekir. Amortisman i\u015fletmeye ait varl\u0131klar\u0131n de\u011ferini faydal\u0131 \u00f6m\u00fcrleri boyunca sistematik da\u011f\u0131t\u0131r. B\u00f6ylece ba\u015flang\u0131\u00e7taki maliyetin varl\u0131\u011f\u0131n kullan\u0131ld\u0131\u011f\u0131 her d\u00f6nem i\u00e7in giderle\u015ftirilmesini sa\u011flar.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Amortisman_Nasil_Calisir\"><\/span>Amortisman Nas\u0131l \u00c7al\u0131\u015f\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130\u015fletmeye ait bir ekonomik varl\u0131\u011f\u0131n de\u011fer kayb\u0131 amortisman y\u00f6ntemiyle muhasebe kay\u0131tlar\u0131na ge\u00e7irilir. Amortisman\u0131n temel \u00e7al\u0131\u015fma prensibi \u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00d6ncelikle amortismana tabi varl\u0131\u011f\u0131n maliyeti kaydedilir.<\/li>\n\n\n\n<li>Vergi mevzuat\u0131 kapsam\u0131nda her varl\u0131k i\u00e7in ayr\u0131 ayr\u0131 belirlenen faydal\u0131 \u00f6m\u00fcr s\u00fcresi dikkate al\u0131n\u0131r.<\/li>\n\n\n\n<li>Amortisman y\u00f6ntemi (normal amortisman, azalan tutarl\u0131 amortisman gibi) belirlenir ve bu do\u011frultuda hesaplama yap\u0131l\u0131r.<\/li>\n\n\n\n<li>\u0130ktisadi k\u0131ymetin al\u0131\u015f bedelinin amortisman oran\u0131yla \u00e7arp\u0131lmas\u0131yla amortisman pay\u0131 bulunur.\u00a0<\/li>\n\n\n\n<li>Amortisman y\u0131ll\u0131k kaydedilir ve varl\u0131\u011f\u0131n de\u011feri \u00fczerinden gider olarak hesaplan\u0131r. Her d\u00f6nemde tekrarlanan bu i\u015flem varl\u0131\u011f\u0131n ekonomik \u00f6mr\u00fc boyunca devam eder.<\/li>\n\n\n\n<li>Y\u0131ll\u0131k kaydedilen amortisman tutar\u0131 birikmi\u015f amortisman miktar\u0131n\u0131 ifade eder. \u00d6rne\u011fin amortisman pay\u0131 \u20ba50.000 olan bir iktisadi k\u0131ymet i\u00e7in takip eden y\u0131l\u0131n sonunda birikmi\u015f amortisman tutar\u0131 \u20ba100.000 olarak kaydedilir. 10. y\u0131l\u0131n sonundaysa bu tutar \u20ba500.000 olur. Her y\u0131l yeni amortisman pay\u0131 eklendi\u011finden birikmi\u015f amortisman d\u00fczenli olarak artar.<\/li>\n<\/ul>\n\n\n\n<p>Amortisman uygulamas\u0131 i\u015fletmenin mali tablolar\u0131nda varl\u0131klar\u0131n ger\u00e7ek de\u011ferinin kaydedilmesini sa\u011flayarak de\u011fer kayb\u0131 s\u00fcrecinin daha etkili y\u00f6netilmesini sa\u011flar. Bu sayede i\u015fletmelerin gelecek hedeflerine y\u00f6nelik stratejilerini belirlemesine ve s\u00fcrd\u00fcr\u00fclebilir i\u015f planlar\u0131 olu\u015fturmas\u0131na yard\u0131m eder.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Amortismanin_Onemi_Nedir\"><\/span>Amortisman\u0131n \u00d6nemi Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130\u015fletmelerde duran varl\u0131klar\u0131n bir y\u0131ldan uzun s\u00fcre kullan\u0131lmas\u0131yla u\u011frad\u0131\u011f\u0131 de\u011fer kay\u0131plar\u0131n\u0131n tek bir d\u00f6nem i\u00e7in gider olarak kaydedilmesi do\u011fru de\u011fildir. Varl\u0131\u011f\u0131n kullan\u0131m s\u00fcresi boyunca i\u015fletme gelirleri artt\u0131\u011f\u0131 h\u00e2lde bu varl\u0131k i\u00e7in yap\u0131lan harcaman\u0131n yaln\u0131zca tek d\u00f6nemde gider yaz\u0131lmas\u0131 i\u015fletme gelirleriyle bu giderin e\u015fle\u015ftirilmesini engeller. Bu nedenle i\u015fletme katland\u0131\u011f\u0131 maliyeti d\u00f6nemlere g\u00f6re ay\u0131rmal\u0131d\u0131r.<\/p>\n\n\n\n<p>Amortisman uygulamas\u0131yla varl\u0131klar\u0131n maliyeti faydal\u0131 \u00f6m\u00fcrleri boyunca e\u015fit da\u011f\u0131t\u0131l\u0131r. B\u00f6ylece i\u015fletmeler mali durumlar\u0131n\u0131 daha detayl\u0131 ve etkili hesaplayabilir. Amortisman pay\u0131n\u0131n i\u015fletme giderlerine d\u00e2hil edilmesinin avantajlar\u0131 \u015fu \u015fekildedir:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Finansal Ger\u00e7eklik: <\/strong>Varl\u0131klar\u0131n u\u011frad\u0131\u011f\u0131 de\u011fer kay\u0131plar\u0131n\u0131n kaydedilmesi i\u015fletmenin mali durumunun daha do\u011fru ve net anla\u015f\u0131lmas\u0131n\u0131 sa\u011flar.\u00a0<\/li>\n\n\n\n<li><strong>Vergi Avantaj\u0131: <\/strong>\u0130\u015fletmeler amortisman giderlerini mali tablolara d\u00e2hil ederek vergiye tabi gelirlerini azaltabilir.<\/li>\n\n\n\n<li><strong>Etkili K\u00e2rl\u0131l\u0131k Analizi: <\/strong>Amortisman<strong> <\/strong>hesaplamalar\u0131yla varl\u0131k maliyetleri d\u00f6nemsel olarak kaydedilir. B\u00f6ylece i\u015fletmenin k\u00e2rl\u0131l\u0131k analizleri daha net ortaya koyulabilir. \u0130\u015fletmenin ger\u00e7ek mali performans\u0131 da daha iyi analiz edilebilir ve risk y\u00f6netimi kolayla\u015f\u0131r.<\/li>\n\n\n\n<li><strong>Yat\u0131r\u0131m Kararlar\u0131na Destek: <\/strong>Y\u0131pranma pay\u0131, yat\u0131r\u0131m planlama ve b\u00fct\u00e7eleme konular\u0131nda karar alma s\u00fcrecini etkiler. B\u00f6ylece varl\u0131klar\u0131n faydal\u0131 \u00f6mr\u00fc boyunca yat\u0131r\u0131m geri d\u00f6n\u00fc\u015fleri de hesaplanabilir.<\/li>\n<\/ul>\n\n\n\n<p>Bu avantajlar amortisman\u0131n i\u015fletmeler i\u00e7in bir muhasebe tekni\u011fi olmaktan \u00f6te oldu\u011funu, mali y\u00f6netimde kritik rol oynad\u0131\u011f\u0131n\u0131 ve varl\u0131klar\u0131n de\u011ferini do\u011fru yans\u0131tarak finansal karar alma s\u00fcre\u00e7lerini g\u00fc\u00e7lendirdi\u011fini g\u00f6sterir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Amortisman_Hesaplama_Yontemleri_Nelerdir\"><\/span>Amortisman Hesaplama Y\u00f6ntemleri Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Muhasebe kay\u0131tlar\u0131n\u0131n eksiksiz tutulmas\u0131 amac\u0131na hizmet eden amortisman hesaplama y\u00f6ntemi i\u015fletmenin ihtiyac\u0131na g\u00f6re belirlenebilir. Amortisman hesaplamada kullan\u0131lan ba\u015fl\u0131ca y\u00f6ntemler \u015fu \u015fekildedir:&nbsp;<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>E\u015fit tutarl\u0131 (normal) amortisman y\u00f6ntemi<\/li>\n\n\n\n<li>Azalan tutarl\u0131 amortisman y\u00f6ntemi<\/li>\n\n\n\n<li>Madenlerde amortisman y\u00f6ntemi<\/li>\n\n\n\n<li>Fevkalade amortisman y\u00f6ntemi<\/li>\n\n\n\n<li>K\u0131st amortisman y\u00f6ntemi<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Esit_Tutarli_Normal_Amortisman_Yontemi\"><\/span>E\u015fit Tutarl\u0131 (Normal) Amortisman Y\u00f6ntemi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Vergi Usul Kanunu&#8217;nun 315. maddesine g\u00f6re i\u015fletmelerin amortismana tabi varl\u0131klar\u0131, T.C. Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan belirlenen oranlara g\u00f6re zaman i\u00e7inde de\u011fer kaybeder. Bu oranlar\u0131n tespitinde ekonomik varl\u0131klar\u0131n faydal\u0131 \u00f6m\u00fcrleri dikkate al\u0131n\u0131r.<\/p>\n\n\n\n<p>Bu y\u00f6ntemde duran varl\u0131\u011f\u0131n maliyeti ekonomik \u00f6mr\u00fcne oranlan\u0131r ve her y\u0131l i\u00e7in e\u015fit tutarda amortisman ayr\u0131l\u0131r. Normal amortisman y\u00f6ntemi varl\u0131klar\u0131n hizmet potansiyelindeki azalman\u0131n faydal\u0131 \u00f6m\u00fcrleri boyunca her d\u00f6neme e\u015fit da\u011f\u0131ld\u0131\u011f\u0131 g\u00f6r\u00fc\u015f\u00fcne dayan\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Azalan_Tutarli_Amortisman_Yontemi\"><\/span>Azalan Tutarl\u0131 Amortisman Y\u00f6ntemi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Vergi Usul Kanunu m\u00fckerrer 315. maddesinde azalan bakiyeler usul\u00fcyle amortisman hesaplama y\u00f6ntemi yer al\u0131r. Buna g\u00f6re bilan\u00e7o esas\u0131na g\u00f6re defter tutan m\u00fckellefler amortismana tabi ekonomik de\u011ferlerini azalan bakiyeler \u00fczerinden amortisman usul\u00fcyle yok edebilir. Amortisman tutar\u0131 ilk y\u0131l al\u0131\u015f bedeli \u00fczerinden, sonraki y\u0131llardaysa net defter de\u011feri \u00fczerinden hesaplan\u0131r.&nbsp;<\/p>\n\n\n\n<p>Bu y\u00f6ntem maddi duran varl\u0131klar\u0131n hizmet \u00fcretme ve has\u0131lat yaratma g\u00fcc\u00fcn\u00fcn zamanla azalaca\u011f\u0131, dolay\u0131s\u0131yla verimliliklerinin d\u00fc\u015fece\u011fi, bak\u0131m giderlerinin artmas\u0131yla da kullan\u0131m maliyetinin y\u00fckselece\u011fi d\u00fc\u015f\u00fcncesine dayan\u0131r. Ama\u00e7 maddi duran varl\u0131\u011f\u0131n maliyetinin verimlilik ve zaman aras\u0131nda ili\u015fki kurularak faaliyet d\u00f6nemlerine g\u00f6re da\u011f\u0131t\u0131lmas\u0131d\u0131r.<\/p>\n\n\n\n<p>Bu usulde dikkat edilmesi gerekenler a\u015fa\u011f\u0131daki gibidir:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00dczerinden amortisman hesaplanacak de\u011fer, her y\u0131l bir \u00f6nceki y\u0131l ayr\u0131lan amortisman toplam\u0131ndan d\u00fc\u015f\u00fclerek tespit edilir.\u00a0<\/li>\n\n\n\n<li>Enflasyon d\u00fczeltmesi yap\u0131lan d\u00f6nemlerde amortisman hesab\u0131nda dikkate al\u0131nacak de\u011fer, d\u00fczeltilmi\u015f ekonomik k\u0131ymet tutar\u0131ndan daha \u00f6nce ayr\u0131lan amortismanlar\u0131n g\u00fcncellenmi\u015f toplam\u0131 d\u00fc\u015f\u00fclerek belirlenir.<\/li>\n\n\n\n<li>Bu y\u00f6ntemde uygulanacak amortisman oran\u0131 %50&#8217;yi ge\u00e7memek \u00fczere normal amortisman nispetinin iki kat\u0131d\u0131r.<\/li>\n\n\n\n<li>Amortisman s\u00fcresi normal amortisman oranlar\u0131na g\u00f6re hesaplan\u0131r. S\u00fcrenin son y\u0131l\u0131na devreden bakiye de\u011fer o y\u0131l tamamen yok edilir.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Madenlerde_Amortisman_Yontemi\"><\/span>Madenlerde Amortisman Y\u00f6ntemi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Vergi Usul Kanunu&#8217;nun 316. maddesinde i\u015fletme sebebiyle i\u00e7indeki cevherin azalmas\u0131ndan dolay\u0131 maddi de\u011ferini kaybeden madenlerin ve ta\u015f ocaklar\u0131n\u0131n maliyet bedellerinin ilgililerin ba\u015fvurusu \u00fczerine yok edilece\u011fi belirtilmi\u015ftir. Bu i\u015flem madenlerin nitelikleri g\u00f6z \u00f6n\u00fcnde tutulacak \u015fekilde, her maden veya ta\u015f oca\u011f\u0131 i\u00e7in ayr\u0131 ayr\u0131 olmak ko\u015fuluyla T.C. Hazine ve Maliye Bakanl\u0131\u011f\u0131 ile T.C. Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131 taraf\u0131ndan belirlenecek oranlar \u00fczerinden yap\u0131l\u0131r.<\/p>\n\n\n\n<p>\u00d6zel t\u00fckenmeye tabi olan madenlerde amortisman uygulamas\u0131, madenlerin tahmini \u00f6mr\u00fcyle ve \u00e7\u0131karmayla ilgili toprak alt\u0131 yat\u0131r\u0131mlar\u0131n fiilen elde edilen maden miktarlar\u0131yla ba\u011flant\u0131l\u0131 olarak hesaplan\u0131r. Giderler, yap\u0131ld\u0131\u011f\u0131 d\u00f6nemde do\u011frudan kaydedilmeden sonraki d\u00f6nemlerde beklenen yararlanma s\u00fcresi dikkate al\u0131narak itfa edilir.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Fevkalade_Amortisman_Yontemi\"><\/span>Fevkalade Amortisman Y\u00f6ntemi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Muhasebe teorisinin d\u00f6nemsellik ilkesine g\u00f6re amortisman, iktisadi k\u0131ymetin faydal\u0131 \u00f6mr\u00fcne g\u00f6re d\u00f6nemler itibar\u0131yla itfa edilir. \u0130\u015fletmelerde baz\u0131 \u00f6ng\u00f6r\u00fclemeyen durumlardaysa ekonomik varl\u0131klar ola\u011fan\u00fcst\u00fc de\u011fer kay\u0131plar\u0131na u\u011frayabilir. Bu gibi durumlarda Vergi Usul Kanunu&#8217;nun 317. maddesinde yer alan fevkalade amortisman y\u00f6ntemi kullan\u0131l\u0131r.<\/p>\n\n\n\n<p>Menkul ve gayrimenkullerle ilgili haklar i\u00e7in m\u00fckelleflerin ba\u015fvurular\u0131yla ve ilgili Bakanl\u0131klar\u0131n g\u00f6r\u00fc\u015fleri do\u011frultusunda, T.C. Hazine ve Maliye Bakanl\u0131\u011f\u0131nca her i\u015fletme i\u00e7in i\u015fin niteli\u011fine g\u00f6re belirlenen fevkalade ekonomik ve teknik amortisman oranlar\u0131 uygulan\u0131r.<\/p>\n\n\n\n<p>Bu y\u00f6ntem \u00e7e\u015fitli ola\u011fan\u00fcst\u00fc durumlar nedeniyle amortismana tabi olan \u015fu iktisadi k\u0131ymetler i\u00e7in kullan\u0131l\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Yang\u0131n, deprem, su basmas\u0131 gibi afetlerin sonucunda de\u011ferini tamamen veya k\u0131smen kaybeden,<\/li>\n\n\n\n<li>Yeni icatlar dolay\u0131s\u0131yla teknik verimleri ve k\u0131ymetleri d\u00fc\u015ferek tamamen veya k\u0131smen kullan\u0131lmaz duruma gelen,<\/li>\n\n\n\n<li>Cebri \u00e7al\u0131\u015fmaya t\u00e2bi tutulduklar\u0131 i\u00e7in normalden fazla a\u015f\u0131nmaya ve y\u0131pranmaya maruz kalan.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kist_Amortisman_Yontemi\"><\/span>K\u0131st Amortisman Y\u00f6ntemi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Sadece binek otomobiller i\u00e7in uygulanan amortisman y\u00f6ntemidir. Bu y\u00f6ntemde i\u015fletmelere ait binek otomobillerinin aktife girdi\u011fi hesap d\u00f6nemi i\u00e7in ay kesri tam ay say\u0131l\u0131r ve kalan ay s\u00fcresi kadar amortisman ayr\u0131l\u0131r. \u00d6rne\u011fin d\u00f6nem ortas\u0131nda al\u0131nan bir binek otomobil i\u00e7in o d\u00f6nem i\u00e7erisinde kullan\u0131ld\u0131\u011f\u0131 ay kadar amortisman ayr\u0131l\u0131r. Amortisman ayr\u0131lmayan s\u00fcreye denk gelen bakiye de\u011feri itfa s\u00fcresinin son y\u0131l\u0131nda tamamen yok edilir. Faaliyetleri k\u0131smen veya tamamen binek otomobillerinin kiralanmas\u0131 veya \u00e7e\u015fitli \u015fekillerde i\u015fletilmesi olanlar\u0131n bu ama\u00e7la kulland\u0131klar\u0131 binek otomobillerse hari\u00e7 tutulmu\u015ftur.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Degisken_Tutarli_Amortisman_Yontemleri\"><\/span>De\u011fi\u015fken Tutarl\u0131 Amortisman Y\u00f6ntemleri<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Amortisman tutar\u0131n\u0131n de\u011fi\u015fiklik g\u00f6sterdi\u011fi baz\u0131 hesaplama y\u00f6ntemleri \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00dcretim Miktar\u0131na Dayal\u0131 Y\u00f6ntem: <\/strong>Varl\u0131\u011f\u0131n kullan\u0131m miktar\u0131na veya \u00fcretti\u011fi birim say\u0131s\u0131na g\u00f6re amortisman tutar\u0131 belirlenir. Bu y\u00f6ntemde de\u011fer kayb\u0131 varl\u0131\u011f\u0131n kullan\u0131m\u0131na ba\u011fl\u0131 olarak yans\u0131t\u0131l\u0131r, yani varl\u0131k ne kadar kullan\u0131l\u0131rsa veya ne kadar \u00fcretim yap\u0131l\u0131rsa amortisman tutar\u0131 da o kadar artar.<\/li>\n\n\n\n<li><strong>\u00c7al\u0131\u015fma Saatine Dayal\u0131 Y\u00f6ntem: <\/strong>Varl\u0131\u011f\u0131n y\u0131pranma pay\u0131 kullan\u0131m s\u00fcresi baz al\u0131narak hesaplan\u0131r. Bu y\u00f6ntemde varl\u0131\u011f\u0131n aktif \u00e7al\u0131\u015fma saati esas al\u0131n\u0131r.\u00a0<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/04\/amortisman-ayirma-sartlari-1024x576.jpg\" alt=\"amortisman ay\u0131rma \u015fartlar\u0131\" class=\"wp-image-9930\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/04\/amortisman-ayirma-sartlari-1024x576.jpg 1024w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/04\/amortisman-ayirma-sartlari-300x169.jpg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/04\/amortisman-ayirma-sartlari-768x432.jpg 768w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/04\/amortisman-ayirma-sartlari-1536x864.jpg 1536w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/04\/amortisman-ayirma-sartlari.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Amortisman_Ayirma_Sartlari_Nelerdir\"><\/span>Amortisman Ay\u0131rma \u015eartlar\u0131 Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130\u015fletmeye ait bir iktisadi k\u0131ymetin amortisman yoluyla itfa edilmesi i\u00e7in a\u015fa\u011f\u0131da yer alan \u015fartlar\u0131 ta\u015f\u0131mas\u0131 gerekir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0130\u015fletmede Bir Y\u0131ldan Fazla S\u00fcreyle Kullan\u0131l\u0131yor Olmas\u0131: <\/strong>Amortisman uygulamas\u0131nda varl\u0131\u011f\u0131n 365 g\u00fcnden daha uzun s\u00fcre kullan\u0131lmas\u0131 gerekir.<\/li>\n\n\n\n<li><strong>Aktifte Kay\u0131tl\u0131 Olmas\u0131:<\/strong> \u0130ktisadi k\u0131ymetin fiilen i\u015fletmenin tasarrufunda bulunmas\u0131n\u0131n yan\u0131 s\u0131ra envantere kaydedilmi\u015f olmas\u0131 da gerekir.\u00a0<\/li>\n\n\n\n<li><strong>Y\u0131pranmaya, A\u015f\u0131nmaya veya K\u0131ymetten D\u00fc\u015fmeye Maruz Kalmas\u0131:<\/strong> \u0130ktisadi k\u0131ymet \u00fczerinde de\u011fer kayb\u0131na neden olabilecek her t\u00fcrl\u00fc etki veya neden y\u0131pranma pay\u0131n\u0131 olu\u015fturur.\u00a0<\/li>\n\n\n\n<li><strong>De\u011ferinin Belli Bir Tutar\u0131 A\u015fmas\u0131:<\/strong> De\u011feri belirli tutar\u0131n \u00fczerinde olmayan aletler ve demirba\u015flar amortismana tabi tutulmadan gider olarak kaydedilir.\u00a0<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Hangi_Varliklar_Amortismana_Tabi_Tutulabilir\"><\/span>Hangi Varl\u0131klar Amortismana Tabi Tutulabilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vergi Usul Kanunu&#8217;na g\u00f6re;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130\u015fletmede bir y\u0131ldan fazla s\u00fcreyle kullan\u0131lan ve y\u0131pranmaya, a\u015f\u0131nmaya veya k\u0131ymetten d\u00fc\u015fmeye maruz kalan gayrimenkuller,<\/li>\n\n\n\n<li>Vergi Usul Kanunu&#8217;nun 269. maddesi gere\u011fince gayrimenkul gibi de\u011ferlenen iktisadi k\u0131ymetlerin, alet, edevat, mefru\u015fat, demirba\u015f ve sinema filmlerinin tespit edilen de\u011feri,<\/li>\n\n\n\n<li>Faaliyetleri k\u0131smen veya tamamen binek otomobillerinin kiralanmas\u0131 veya \u00e7e\u015fitli \u015fekillerde i\u015fletilmesi olanlar\u0131n bu ama\u00e7la kulland\u0131klar\u0131 hari\u00e7 olmak \u00fczere i\u015fletmelere ait binek otomobilleri,<\/li>\n\n\n\n<li>Tar\u0131m i\u015fletmelerinde meydana getirilen meyvelik, zeytinlik ve ba\u011flar gibi tar\u0131m tesisleri,<\/li>\n\n\n\n<li>\u0130\u015fletmede in\u015fa edilmi\u015f her t\u00fcrl\u00fc yollar amortismana tabi tutulabilir.\u00a0<\/li>\n<\/ul>\n\n\n\n<p>Bo\u015f araziler ve bo\u015f arsalarsa amortismana tabi de\u011fildir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Amortisman_Siniri_Nedir\"><\/span>Amortisman S\u0131n\u0131r\u0131 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Amortisman s\u0131n\u0131r\u0131 i\u015fletmelerin amortismana tabi tutabilece\u011fi ekonomik k\u0131ymetler i\u00e7in belirlenen asgari tutard\u0131r. Bu s\u0131n\u0131r\u0131n alt\u0131nda kalan k\u0131ymetler gider olarak kaydedebilirken s\u0131n\u0131r\u0131 a\u015fan de\u011ferler i\u00e7in amortisman uygulamas\u0131 s\u00f6z konusudur.&nbsp;<\/p>\n\n\n\n<p>T.C. Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan yap\u0131lan de\u011ferlendirmelerin sonucunda varl\u0131klar\u0131n al\u0131m de\u011feri her y\u0131l yeniden belirlenir. Al\u0131m de\u011feri y\u0131llara g\u00f6re de\u011fi\u015fiklik g\u00f6sterdi\u011fi i\u00e7in amortisman s\u0131n\u0131r\u0131 da her y\u0131l g\u00fcncellenir ve Resm\u00ee Gazete&#8217;de yay\u0131mlan\u0131r.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2025_Amortisman_Siniri_Ne_Kadar\"><\/span>2025 Amortisman S\u0131n\u0131r\u0131 Ne Kadar?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>30 Aral\u0131k 2024 tarihli ve 32768 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 577 S\u0131ra Nolu Vergi Usul Kanunu Genel Tebli\u011fi ile 1 Ocak 2025 tarihinden itibaren Vergi Usul Kanunu kapsam\u0131nda uygulanacak \u00e7e\u015fitli tutarlar belirlenmi\u015ftir. Buna g\u00f6re 2025 y\u0131l\u0131nda amortisman ay\u0131rma s\u0131n\u0131r\u0131 \u20ba9.900&#8217;d\u0131r.&nbsp;<\/p>\n\n\n\n<p>Ger\u00e7ek usulde vergiye tabi olan m\u00fckellefler 2025 y\u0131l\u0131nda KDV hari\u00e7 \u20ba9.900 s\u0131n\u0131r\u0131 a\u015fan de\u011ferler i\u00e7in amortisman uygulamas\u0131ndan faydalanabilir. Daha d\u00fc\u015f\u00fck de\u011ferdeki aletler ve demirba\u015flar amortisman ay\u0131rmadan do\u011frudan gider olarak i\u015fleme al\u0131n\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Amortisman_Yazilmasi_Icin_Gerekenler\"><\/span>Amortisman Yaz\u0131lmas\u0131 \u0130\u00e7in Gerekenler<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130\u015fletmeye ait duran varl\u0131\u011f\u0131n amortisman yaz\u0131lmas\u0131 i\u00e7in amortisman ay\u0131rma ko\u015fullar\u0131na uyulmal\u0131d\u0131r. Ko\u015fullar sa\u011fland\u0131\u011f\u0131nda i\u015fletmeler varl\u0131klar\u0131n\u0131 amortisman uygulamas\u0131yla gider olarak kaydeder ve mali tablolar\u0131n\u0131 ger\u00e7ek\u00e7i \u015fekilde d\u00fczenleyebilir. Amortisman yaz\u0131lmas\u0131 i\u00e7in iktisadi k\u0131ymetlerin ta\u015f\u0131mas\u0131 gereken \u00f6zellikler \u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130\u015fletmenin m\u00fclkiyetinde bulunmal\u0131 veya finansal kiralamayla edinilmi\u015f olmal\u0131d\u0131r.<\/li>\n\n\n\n<li>Maddi ve maddi olmayan duran varl\u0131k niteli\u011fi ta\u015f\u0131mal\u0131d\u0131r.<\/li>\n\n\n\n<li>\u0130\u015fletmenin faaliyetlerinde kullan\u0131lmal\u0131 ve bu kullan\u0131m birden fazla hesap d\u00f6nemi boyunca devam etmelidir.<\/li>\n\n\n\n<li>En az bir y\u0131ld\u0131r kullan\u0131lmal\u0131 ve zamanla de\u011fer kayb\u0131na u\u011frayacak yap\u0131da olmal\u0131d\u0131r.<\/li>\n\n\n\n<li>De\u011feri o y\u0131l i\u00e7in yasal olarak belirlenen amortisman s\u0131n\u0131r\u0131n\u0131 a\u015fmal\u0131d\u0131r.<\/li>\n\n\n\n<li>Vergi Usul Kanunu kapsam\u0131nda amortismana elveri\u015fli olmal\u0131d\u0131r.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Amortisman_Tablosu_Nasil_Hazirlanir\"><\/span>Amortisman Tablosu Nas\u0131l Haz\u0131rlan\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Giderler amortisman tablosunda bir varl\u0131k i\u00e7in belirlenen amortisman y\u00f6ntemine g\u00f6re hesaplan\u0131r. Bu tablo bir varl\u0131\u011f\u0131n y\u0131ll\u0131k amortisman tutarlar\u0131n\u0131 ve birikmi\u015f amortismanlar\u0131n\u0131 g\u00f6sterir. Amortisman tablosu haz\u0131rlamak i\u00e7in \u015fu ad\u0131mlar takip edilebilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sat\u0131n alma fiyat\u0131 ve ek maliyetler ilave edilerek varl\u0131\u011f\u0131n maliyeti belirlenir.\u00a0<\/li>\n\n\n\n<li>Vergi mevzuat\u0131 uyar\u0131nca belirlenen faydal\u0131 \u00f6m\u00fcr dikkate al\u0131n\u0131r.<\/li>\n\n\n\n<li>Amortisman hesaplama y\u00f6ntemlerinden biri se\u00e7ilir.<\/li>\n\n\n\n<li>Se\u00e7ilen y\u00f6ntem \u00e7er\u00e7evesinde y\u0131ll\u0131k amortisman tutar\u0131 hesaplan\u0131r ve tabloya kaydedilir.\u00a0<\/li>\n<\/ul>\n\n\n\n<p>\u0130\u015fletmeler varl\u0131klar\u0131n\u0131n de\u011fer kay\u0131plar\u0131n\u0131 d\u00fczenli takip ederek amortisman tutarlar\u0131n\u0131 d\u00f6nemsel olarak tabloya kaydetmelidir. Amortisman tablosunu g\u00fcncel tutmak finansal y\u00f6netimin etkili olmas\u0131 i\u00e7in gerekli kritik ad\u0131mlardand\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mukellefle_Isletmenizin_Muhasebe_Sureclerini_Etkili_Yurutun\"><\/span>M\u00fckellef&#8217;le \u0130\u015fletmenizin Muhasebe S\u00fcre\u00e7lerini Etkili Y\u00fcr\u00fct\u00fcn!\u00a0<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\u015fimciler i\u00e7in sa\u011flad\u0131\u011f\u0131m\u0131z yetkin hizmetlerden yararlanarak i\u015fletmenize dair bir\u00e7ok i\u015fleminizi yasal prosed\u00fcre uygun tamamlayabilirsiniz. \u015eirket kurulu\u015fundan marka tesciline, online muhasebeden sanal ofise kadar bir\u00e7ok konuda uzman kadromuzdan destek alabilirsiniz.<\/p>\n\n\n\n<p>\u0130\u015finizle ilgili s\u00fcre\u00e7leri tek platformdan takip etme imk\u00e2n\u0131 sunarak \u00e7evrim i\u00e7i \u00e7\u00f6z\u00fcmlerimizle diledi\u011finiz yerden hizmetlere eri\u015febilmenizi sa\u011fl\u0131yoruz. Hayalinizdeki giri\u015fime ad\u0131m atmak veya i\u015flerinizi b\u00fcy\u00fctmek i\u00e7in yasal gerekliliklere uygun sundu\u011fumuz u\u00e7tan uca \u00e7\u00f6z\u00fcmlerimize ba\u015fvurabilirsiniz. \u0130\u015flerinizi zaman\u0131nda ve eksiksiz tamamlamak i\u00e7in vakit kaybetmeden <a href=\"https:\/\/app.mukellef.co\/register\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u00fcye olun<\/a>.<\/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=\"Sikca_Sorulan_Sorular\"><\/span>S\u0131k\u00e7a Sorulan Sorular<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Amortisman hakk\u0131nda s\u0131k\u00e7a sorulan sorulara buradan ula\u015fabilirsiniz.<\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1744204813105\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Gizli_Amortisman_Nedir\"><\/span>Gizli Amortisman Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Gizli amortisman bir varl\u0131\u011f\u0131n muhasebe kay\u0131tlar\u0131nda g\u00f6r\u00fcnen de\u011ferinden daha fazla de\u011fer kaybetmesi anlam\u0131na gelir. Enflasyon, yanl\u0131\u015f de\u011ferleme, eksik amortisman ayr\u0131lmas\u0131 veya varl\u0131\u011f\u0131n ekonomik \u00f6mr\u00fcn\u00fcn beklenenden k\u0131sa olmas\u0131 gibi nedenlerden kaynaklanabilir. \u0130\u015fletmenin finansal tablolar\u0131nda varl\u0131klar\u0131n ger\u00e7ek de\u011ferinin tam yans\u0131t\u0131lamamas\u0131na neden oldu\u011fundan vergi hesaplamalar\u0131nda hataya neden olabilir. Bu durumu \u00f6nlemek i\u00e7in varl\u0131klar\u0131n piyasa de\u011ferine g\u00f6re d\u00fczenli olarak yeniden de\u011ferlendirilmesi ve enflasyon muhasebesi gibi y\u00f6ntemler kullan\u0131l\u0131r.\u00a0<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1744204821844\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Amortisman_Gideri_Nedir\"><\/span>Amortisman Gideri Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u0130\u015fletmelerin maddi ve maddi olmayan duran varl\u0131klar\u0131n\u0131n zamanla a\u015f\u0131nma, y\u0131pranma ve eskime gibi nedenlerle de\u011fer kaybetmesi sonucu kaydedilen gider pay\u0131d\u0131r.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1744204833089\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Birikmis_Amortisman_Nedir\"><\/span>Birikmi\u015f Amortisman Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Bir sabit k\u0131ymetin al\u0131\u015f bedelinin faydal\u0131 \u00f6mr\u00fcne g\u00f6re ilgili d\u00f6nemlerde gider g\u00f6sterilmesiyle hesaplanan cari amortisman tutarlar\u0131n\u0131n y\u0131llara g\u00f6re k\u00fcm\u00fclatif toplam\u0131d\u0131r.\u00a0<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1744204842727\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Amortisman_Suresi_Nedir\"><\/span>Amortisman S\u00fcresi Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Bir varl\u0131\u011f\u0131n faydal\u0131 \u00f6mr\u00fc boyunca gider olarak kaydedilece\u011fi toplam zaman dilimidir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1744204852178\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Hizlandirilmis_Amortisman_Nedir\"><\/span>H\u0131zland\u0131r\u0131lm\u0131\u015f Amortisman Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Azalan bakiyeler y\u00f6ntemi h\u0131zland\u0131r\u0131lm\u0131\u015f amortisman olarak da ifade edilir. Bu y\u00f6ntemde i\u015fletmelerin iktisadi k\u0131ymeti aktife ald\u0131klar\u0131 d\u00f6nemden itibaren y\u00fcksek k\u00e2rl\u0131l\u0131k olu\u015fmas\u0131 h\u00e2linde normal amortisman y\u00f6ntemine k\u0131yasla iki kat daha fazla amortisman gideri yaz\u0131l\u0131r.\u00a0<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1744204860065\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Amortisman_Bedeli_Nedir\"><\/span>Amortisman Bedeli Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u0130ktisadi varl\u0131\u011f\u0131n kullan\u0131m \u00f6mr\u00fc boyunca de\u011fer kayb\u0131na u\u011frayan k\u0131sm\u0131d\u0131r.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1744204868486\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Amortisman_Defteri_Nedir\"><\/span>Amortisman Defteri Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Amortisman oranlar\u0131n\u0131n ve y\u0131ll\u0131k amortisman tutarlar\u0131n\u0131n kaydedildi\u011fi defterdir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1744204876973\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Amortisman_Payi_Nedir\"><\/span>Amortisman Pay\u0131 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u0130\u015fletmelere ait varl\u0131klar\u0131n de\u011fer kayb\u0131n\u0131 yans\u0131tan gider tutar\u0131d\u0131r. Varl\u0131\u011f\u0131n maliyeti amortisman pay\u0131yla faydal\u0131 \u00f6mr\u00fc boyunca e\u015fit olarak da\u011f\u0131t\u0131l\u0131r ve belirli bir tutar\u0131 gider olarak g\u00f6sterilir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1744204885357\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Amortisman_Ne_Zaman_Ayrilir\"><\/span>Amortisman Ne Zaman Ayr\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Amortisman uygulamas\u0131 iktisadi k\u0131ymetlerin aktife girdi\u011fi y\u0131l itibar\u0131yla ba\u015flar. Amortisman her hesap d\u00f6neminin sonunda gider olarak kaydedilir.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<p><strong>Yararlan\u0131lan Kaynaklar<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.verginet.net\/dtt\/5\/Amortisman_Uygulamasi_.aspx\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.verginet.net\/dtt\/5\/Amortisman_Uygulamasi_.aspx<\/a><\/li>\n\n\n\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.e-malimusavir.org\/amortisman-nedir-nasil-hesaplanir.html\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.e-malimusavir.org\/amortisman-nedir-nasil-hesaplanir.html<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2024\/12\/20241230M2-14.htm\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.resmigazete.gov.tr\/eskiler\/2024\/12\/20241230M2-14.htm<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2024\/12\/20241230M2-14-1.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.resmigazete.gov.tr\/eskiler\/2024\/12\/20241230M2-14-1.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.verginet.net\/dtt\/1\/TMS36VarliklardaDegerDusuklugu_6628.aspx\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.verginet.net\/dtt\/1\/TMS36VarliklardaDegerDusuklugu_6628.aspx<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/dergipark.org.tr\/tr\/download\/article-file\/2777601\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/dergipark.org.tr\/tr\/download\/article-file\/2777601<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Bir i\u015fletmeye ait ekonomik varl\u0131klar\u0131n zamanla y\u0131pranmas\u0131yla ve eskimesiyle ortaya \u00e7\u0131kan de\u011fer kay\u0131plar\u0131 finansal y\u00f6netimi zorla\u015ft\u0131rabilir. Bu noktada mali durum takibinde \u00f6nemli yeri olan amortisman uygulamas\u0131 devreye girer. Amortisman varl\u0131klar\u0131n de\u011fer kayb\u0131n\u0131n belirli \u015fartlar alt\u0131nda muhasebe kay\u0131tlar\u0131na d\u00f6nemsel olarak gider \u015feklinde kaydedilmesini sa\u011flar. Bu sayede i\u015fletmeler finansal tablolar\u0131n\u0131 daha do\u011fru olu\u015fturabilir ve uzun vadeli planlar\u0131n\u0131 &#8230;<\/p>\n","protected":false},"author":29,"featured_media":9929,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[1804],"tags":[],"class_list":["post-9917","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-muhasebe"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/9917","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=9917"}],"version-history":[{"count":1,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/9917\/revisions"}],"predecessor-version":[{"id":9931,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/9917\/revisions\/9931"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/9929"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=9917"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=9917"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=9917"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}