Wear. Types of wear and classification
Everyone has known for a long time that everythingaround has a property to wear out. This applies both to buildings and to any equipment. And to replace equipment and real estate items is needed not only when they fail, but also with the appearance of more modern equipment.
This will save considerable sums onrepair old machines and equipment and get a faster and safer production. Well with these processes are familiar specialists in accounting and economics.
Determination of wear
It is not difficult to understand what wear is. This is the loss of the original properties of the object. This happens for a variety of different reasons and their combination: natural, temporary, economic and technological. No less important are the progress and impact of man.
In accounting, this concept is closelyintertwined with amortization. Some consider concepts identical, but the difference is significant. Wear reflects the physical side of the production process, and depreciation - economic, that is, the redistribution of the cost of deformations to the cost of products and the allocation of funds for the purchase of new equipment.
The latter may become obsolete in various ways, thatdirectly affects wear. Types of wear can be classified according to different signs. There is physical wear and functional. Each of them is also divided into groups.
This is a direct loss of the original propertiesduring the operation of objects. Wear can be presented as complete and partial. In the latter case, the equipment must be repaired by repair. In other situations, only write-off or use as spare parts is allowed.
There is also a more detailed classification of physical depreciation:
- the first kind - the equipment wears out as a result of proper operation;
- second-kind - the originator of damage to equipment and buildings is nature, violation of the rules of use, etc .;
- continuous - gradual loss of original properties due to the use of equipment;
- emergency - sudden (its frequent cause becomes latent wear).
The types of wear described above can be determined not only for a piece of equipment as a whole. But also for its components.
In terms of the types of physical wear and tear are not particularly different from the moral.
If everything is transparent with the physical, then inWith the functional case, it should be clarified that here it is a question of reducing the attractiveness of machines as a result of manufacturing equipment using new technologies. Functional wear is divided into the following types:
- Partial - equipment becomes unprofitable to use for a full production cycle, but it can still be suitable for some specific operations.
- Full - wear leads to the fact that the equipment can not be used for production purposes. It is suitable only for writing off or applying as spare parts.
There are functional wear and other classification - for reasons of origin. It distinguishes the following types:
- Moral wear - appearance on the market moreadvanced equipment similar to that used in production. Types of obsolescence are caused by excessive capital or operating costs.
- Technological wear and tear - the emergence of more advanced production technology. It can be reduced by the number and composition of equipment.
Not only nature and time affect the types of wear. The economy, its development and indicators also affect the devaluation of technology. Wear is directly related to such factors as:
- Decrease in demand for the products manufactured by the enterprise.
- Inflation. There is a need to buy raw materials at higher prices, raise wages to workers, there are other similar costs, but prices do not increase for products at an appropriate cost.
- Increased competition.
- The growth of interest rates on loans for organizations that are issued for certain purposes (for example, the acquisition of new equipment).
- Changes in commodity markets.
- The introduction of restrictions on the use of certain models of equipment for environmental reasons.
Obsolete and lose their properties can bothreal estate, and various equipment groups. Each company has its own complete list of where wear is manifested. Wear types also have their own classification.
Lifetime and compliance with instructions affecton the state of the tools. With active or incorrect use of them, they are more prone to deformations and lose their original properties. Types of tool wear vary:
- deformation of the surface;
- formation of notches;
- plastic deformation;
- growths of various types.
Each of them has its own reasons and wayselimination of damage. Measures taken to combat the resulting wear of the tool, help to extend its service life and perform better work.
As a result of continuous use,change the size, shape, as well as the integrity of parts of equipment. This happens for many reasons, which allow us to distinguish the following types of wear parts:
An excellent prevention is the timely lubrication of parts, regardless of whether the equipment (machines, machines, machinery, etc.) is in operation or in a warehouse.
Any structure with time loses its strength. Extend his life can be both through proper operation, and timely repair or reconstruction. Types of depreciation of buildings are as follows:
- Physical - the impact of time and external factors on the object.
- Functional - when the building ceases to meet the requirements imposed on structures and activities of this type.
- External - the influence exerted by external economic factors.
In this case, the objects are divided into elements of two categories: long-term and subject to rapid wear. The first group includes walls, and the second group includes the roof, pipes, etc.
Types of depreciation of real estate are the same outsidedepending on the nature of its use and location. The only difference is that physical wear in different climatic conditions can proceed more slowly or faster.
Also there are not only types of equipment wear, but also methods for determining the deformation of machinery. Consider them.
Methods: how to determine wear and tear
Wear types are more often defined as physical and moral, without a more detailed subdivision into subgroups. Determine their degree will help the following methods:
- observation - a direct method of determining wear (inspection of the object and various tests);
- by life span - the ratio of the regulatory period of operation to the time of use makes it clear how much the technique has lost its original properties;
- the enlarged estimation of a technical condition - definition of deterioration on a special scale;
- direct monetary measurement - the ratio of the cost of repair to the price of a new unit of equipment;
- the profitability of functioning is the ratio of the reduction of net income to the maximum possible.
Each of the methods more or less accurately reflects the state of objects, but in practice the direct method is used much less frequently than others.
Methods of accounting
As it becomes understood, it is possible to identify and classify the most diverse types of wear. Depreciation on them is also calculated in several ways. It:
All these methods are applied in the accounting of enterprises, depending on what the firm is engaged in and what its volume of production.
In the life and work of each enterpriseit is necessary to pay great attention to wear and tear. It is due to the correct use of equipment and items of real estate, timely repair and replacement, the company will receive high-quality goods with the minimum necessary costs.