I-LIFO , emele "ekugqibeleni okokuqala," yindlela yokwenza uluhlu lwezinto zokubala ebonisa ukuba izinto zokugqibela ezifakwa kwi-inventory zithengiswa okokuqala ngethuba lonyaka-mali. Indlela yokugcina iindleko ze-inventory ibizwa ngokuba yi "FIFO" (Okokuqala, Okokuqala), kodwa ishishini lakho lingakhetha i-LIFO yokubiza. Ukubalwa kwe-LIFO kusetyenziswa kuphela eUnited States.
I-inventory yakho yezoqoqosho yintengiso ebalulekileyo kwinkqubo yakho yo kubhala.
Kwaye iindleko ezinxulumene nokwenza, ukuthenga, ukugcina, kunye nokuthunyelwa kweempahla zindleko zezoshishino ezisemthethweni ezinokudityaniswa kwintlawulo yakho yentlawulo yezorhwebo. Ngoko kubalulekile ukugcina umkhondo weendleko zokubala
Inkqubo yokubambisa ekupheleni konyaka isetyenziselwa ukuchonga iindleko zeempahla ezithengiswayo (i-COGS) kwishishini, ukuba ifakwe kwi-intlawulo yentlawulo yezorhwebo. Le nkqubo yenzelwe iinjongo zerhafu, kwaye isetyenziselwa zombini iinkqubo zokugcina iinkcukacha. Ukubalwa kwamanani kwi-COGS kubandakanya:
- Ukubala kweempahla kweso sithuba sokuphela konyaka,
- ukuqokelela ulwazi malunga ne-inventory ekuqaleni konyaka kwaye
- kuquka iindleko ze-inventory (ukuthenga kunye nezinto kunye nezinye iindleko). Le ngongoma apho i-LIFO isetyenziswe indlela yokubiza imali.
Inkcazo ye-LIFO Inventory Costing
Nantsi indlela iindleko zezinto zokubala ezibalwa ngayo usebenzisa indlela ye-LIFO:
Kucinga ukuba imveliso yenziwe ngamathathu amathathu ngonyaka.
Iindleko kunye nobungakanani bhetch nganye nganye:
- Isigaba 1: Amanani angama-2,000, Iindleko zokuvelisa i-$ 8000
- Isigaba sesi-2: Ixabiso leempahla ezili-1500, Iindleko zokuvelisa i-$ 7000
- Isiqendu 3: Inani leenqanawa eziyi-1700, Iindleko zokuvelisa i-$ 7700
- Iyonke eveliswe: ama-5,200. Iindleko ezipheleleyo i-$ 22,700. Umyinge weendleko zokuvelisa esinye isiqendu: $ 4.37.
Emva koko, kufuneka ubale iindleko zeeyunithi kwiqela ngalinye elivelisiweyo.
- Iqela 1: $ 8000/2000 = $ 4
- Isiqendu 2: i-7000/1500 = $ 4.67
- Isiqendu 3: i-$ 7700/1700 = $ 4.53
Masithi uthengisa iiyunithi ezingama-4000 ngonyaka, ngaphandle kwe-5200 eveliswe. Ukugqiba iindleko zeeyunithi ezithengisiwe, phantsi kwe-LIFO accounting, uqala ngoluvo lokuba uthengise izinto zakutshanje (izinto ezidlulileyo) zivelise kuqala kwaye usebenze ngasemva.
Ngoko, kwiiyunithi ezingama-4000 ezithengiswayo, usebenzisa i-LIFO
Ucinga ukuba i-batch 3 izinto zithengiswa kuqala. Ngoko, iiyunithi zokuqala ezingama-1700 zathengiswa kwixabiso lokugqibela elibiza i-$ 4.53 nganye yunithi. Leyo iyonke i-$ 7701.
- Iiyunithi ezilandelayo eziyi-1500 ezithengiswa kwixabiso lesibini libiza i-$ 4.67 ngeyunithi nganye, i-$ 7005 iyonke.
- Kwaye iiyunithi zokugqibela ezingama-800 ezithengiswa kwixabiso lokuqala libiza i-$ 4 nganye, ukuba zizonke ezingama-3200 zamaRandi.
Iindleko ezipheleleyo zezinto ezi-4000 ezithengiswayo zi-$ 17,906.
Iindleko zeeyunithi ezili-1200 ezisele kwi-batch yokuqala yi-$ 4 nganye. Ezi nqununu ziya kuqala ngonyaka ozayo.
Oku kubalwa akukona oko kwenzekayo, kuba kungenakwenzeka ukukhetha ukuba yeyiphi into ekuthengiswe ngayo ibheki apho kulandelwa khona. Yindlela nje yokufumana ukubala.
Ezinye iindlela zokuhlawula izindleko
Esikhundleni sokusebenzisa i-LIFO, amashishini athile asebenzisa enye yezinye iindlela zokubiza izindleko:
- Ukuchongwa okucacileyo kusetyenziswa xa izinto ezithile zichongwa. Ngokomzekelo, iindleko ze-antiques okanye izinto eziqokelelweyo, iingubo ezintle okanye i-furs, zinokumiselwa.
- I-FIFO ihlawula ("ekugqibeleni, kuqala"), ejonga iimveliso zokuqala eziveliswe njengezo zithengiswa kuqala. Kule meko, uya kuthatha ukuba izinto zeBatch 1 ziza kuthengiswa kuqala, ngoko izinto zeBatch 2, ngoko ke izinto eziseleyo ezingama-500 kwi-Batch 3. Iindleko ezipheleleyo zezinto ezi-4000 ezithengiswa phantsi kwe-FIFO accounting ziya kuba yi-$ 17,270.
- Umyinge weendleko ngumlinganiselo opheleleyo weendleko zazo zonke izinto. Iindleko ezipheleleyo zezinto ezi-4000 ezithengiswa ngeendleko eziqhelekileyo ze-$ 4.37 ziya kuba ngu-17,461,53.
Ukunyulwa kokusebenzisa iLIFO Indlela
I-IRS ivumela amashishini ukuba atshintshe kwi- FIFO ukuya kwi-LIFO yokubalwa kwemali , kodwa kufuneka isicelo seFomu 970 ukwenzela ukwenza oku. IRS ithi:
Icandelo 472 (a) ye-Internal Revenue Code livumela umhlawuli-ntlawulo ukuba akhethe indlela yokusebenzisa i-LIFO. Ukusetyenziswa kwe-LIFO, nangona kunjalo, kufuneka kuhambisane nemimiselo, kufuneka ifakwe kwisiseko esifanayo, kwaye kufuneka ibonise ngokucacileyo ingeniso. Ukongeza, ii-inventory ze-LIFO akufanele zilinganiswe ngaphantsi kweendleko.
Ukongeza, i-IRS ayiyi kuvumela ukubuyela kwi-FIFO xa i-LIFO ikhethiwe. Ngaphambi kokuba uthathe isigqibo sokusebenzisa i-LIFO accounting, uthetha ngorhwebo lwenkonzo yakho yerhafu.