İÇİNDEKİLER

 ı-GİRİŞ                                                                                                                                            21

II- GENEL OLARAK AMORTİSMANLAR                                                                                                                              22

A- AMORTİSMAN KAVRAMI                                                                                                                                                 22

B- AMORTİSMANA TABİ VARLIKLAR                                                                                                                                24

1- Maddi Duran Varlıklar                                                                                                                                                              24

2- Gayrimaddi Duran Varlıklar                                                                                                                                                      26

3- Özel Tükenmeye Tabi Varlıklar                                                                                                                                                27

C- AMORTİSMANA TABİ DEĞER KAVRAMI                                                                                                                     28

D- HURDA DEĞER KAVRAMI                                                                                                                                                  29

E-  AMORTİSMAN MÜESSESESİ İLE DÖNEMSELLİK İLKESİ ARASINDAKİ İLİŞKİ                                                  31

III- AMORTİSMAN AYRILMASINI GEREKLİ KILAN NEDENLER                                                                                   33

IV- İŞLETME FONKSİYONLARI YÖNÜNDEN DURAN VARLIKLARIN ÖNEMİ VE AMORTİSMANLAR               36

A- YÖNETİM FONKSİYONU YÖNÜNDEN                                                                                                                             36

B- DİĞER İŞLETME FONKSİYONLARI YÖNÜNDEN                                                                                                            40

VI-  AMORTİSMANLARIN OTOFİNANSMAN FONKSİYONLARI VE AMORTİSMANLARIN KAPASİTEYİ

GENİŞLETİCİ ETKİSİ MODELİ                                                                                                                                                  41

A- GENEL OLARAK                                                                                                                                                                     41

B- TEMEL VARSAYIMLAR                                                                                                                                                       42

C- MODELİN AÇIKLANMASI                                                                                                                                                   43

D- MODELİN VARSAYIMLARI                                                                                                                                                49

E- AMORTİSMANLARIN KAPASİTEYİ GENİŞLETİCİ ETKİSİNİN SANAYİLEŞMEKTE OLAN ÜLKELER

 YÖNÜNDEN ÖNEMİ                                                                                                                                                                   51

F- MODELE İLİŞKİN GENEL DEĞERLENDİRME                                                                                                                    55

VII- AMORTİSMAN AYIRMA YÖNTEMLERİ                                                                                                                       56

A- GENEL AÇIKLAMALAR                                                                                                                                                       56

B- ZAMAN ESASINA DAYALI AMORTİSMAN YÖNTEMLERİ                                                                                      57

1- Normal Amortisman Yöntemi                                                                                                                                                  57

2- Hızlandırılmış Amortisman Yöntemleri                                                                                                                                   59

a- Hizmet Yılı Sayısının Toplamı Yöntemi                                                                                                                                  60

b- Azalan Bakiyeler Yöntemi                                                                                                                                                        61

C- FAALİYET ESASINA DAYALI AMORTİSMAN YÖNTEMLERİ                                                                                  63

1- Üretim Miktarına Göre Amortisman Yöntemleri                                                                                                                    63

2- Hizmet Miktarına Göre Amortisman Yöntemleri                                                                                                                   65

D- DİĞER AMORTİSMAN YÖNTEMLERİ                                                                                                                              67

1- Net Değere Sabit Oran Uygulanması Yöntemi                                                                                                                      67

2- Şimdiki Değeri Esas Alan Amortisman Yöntemleri (Faizli Amortisman Yöntemleri)                                                       68

a- Annüite Yöntemi                                                                                                                                                                       69

b- Yenileme Fonu Yöntemi                                                                                                                                                           71

E- TOPLU AMORTİSMAN YÖNTEMLERİ                                                                                                                              72

1- Genel Açıklamalar                                                                                                                                                                      72

2- Hizmet Dışı Bırakma Yöntemi                                                                                                                                                   72

3- Yerine Yenisini Koyma Yöntemi                                                                                                                                             75

4- Envanter Yöntemi                                                                                                                                                                      77

5- Grup Amortisman Yöntemleri                                                                                                                                                  78

a- Genel Açıklamalar ve Hurda Rasyosu Kavramı                                                                                                                    78

a- Ortalama Hizmet Süresi Yöntemi                                                                                                                                             79

b- Eşit Hizmet Süreli Gruplar Yöntemi                                                                                                                                         81

F- DOĞAL KAYNAKLAR VE TÜKENME                                                                                                                                83

G- GAYRIMADDİ DURAN VARLIKLAR (MADDİ OLMAYAN DURAN VARLIKLAR) VE İTFA                              85

1- Genel Olarak İtfa                                                                                                                                                                        85

2- İşletmeden Bağımsız Olarak Düşünülebilen Maddi Olmayan Duran Varlıklar                                                                 87

a- Patentler (İhtira Beratları)                                                                                                                                                         87

b- Telif Hakları                                                                                                                                                                                87

c- Markalar                                                                                                                                                                                      88

d- İmtiyazlar (Franchises)                                                                                                                                                             88

e- Know-Howlar                                                                                                                                                                             89

f- Diğer Gayrimaddi Duran Varlıklar                                                                                                                                            89

3- İşletmeden Bağımsız Olarak Düşünülemeyen Gayrimaddi Duran Varlıklar                                                                       89

- Şerefiye (Peştemallik)                                                                                                                                                                  89

H- AKTİFLEŞTİRİLMİŞ GİDERLER                                                                                                                                          91

1- Genel Olarak                                                                                                                                                                               91

2- Kuruluş ve Örgütlenme Giderleri                                                                                                                                            91

3- Araştırma ve Geliştirme Giderleri                                                                                                                                             92

VIII- DİĞER ÜLKELERİN VERGİ SİSTEMLERİNDE AMORTİSMANLAR                                                                         94

A- İNGİLTERE VERGİ SİSTEMİNDE AMORTİSMAN UYGULAMALARI                                                                       94

B- FRANSA VERGİ SİSTEMİNDE AMORTİSMAN UYGULAMALARI                                                                            95

C- ALMANYA VERGİ SİSTEMİNDE AMORTİSMAN UYGULAMALARI                                                                       97

D- BELÇİKA VERGİ SİSTEMİNDE AMORTİSMAN UYGULAMALARI                                                                           98

E- HOLLANDA VERGİ SİSTEMİNDE AMORTİSMAN UYGULAMALARI                                                                      98

F- İTALYA VERGİ SİSTEMİNDE AMORTİSMAN UYGULAMALARI                                                                             99

G- AVUSTURYA VERGİ SİSTEMİNDE AMORTİSMAN UYGULAMALARI                                                                   100

H- İSVEÇ VERGİ SİSTEMİNDE AMORTİSMAN UYGULAMALARI                                                                                 101

I- YUNANİSTAN VERGİ SİSTEMİNDE AMORTİSMAN UYGULAMALARI                                                                  102

J- BREZİLYA VERGİ SİSTEMİNDE AMORTİSMAN UYGULAMALARI                                                                          103

K- MEKSİKA VERGİ SİSTEMİNDE AMORTİSMAN UYGULAMALARI                                                                         104

L- KANADA VERGİ SİSTEMİNDE AMORTİSMAN UYGULAMALARI                                                                          105

M- ABD VERGİ SİSTEMİNDE AMORTİSMAN UYGULAMALARI                                                                                  106

N- JAPONYA VERGİ SİSTEMİNDE AMORTİSMAN UYGULAMALARI                                                                         107

IX- TÜRK HUKUK SİSTEMİNDE AMORTİSMANLAR                                                                                                       109

A- GENEL OLARAK                                                                                                                                                                     109

B- TİCARİ MEVZUAT İLE VERGİ MEVZUATININ GİDER KAVRAMINA GENEL YAKLAŞIMLARI                        110

X- TÜRK TİCARİ MEVZUATI YÖNÜNDEN AMORTİSMANLAR                                                                                    113

A- TÜRK TİCARET KANUNU’NDA AMORTİSMANLAR                                                                                                 113

1- Maddi Duran Varlıkların Amortismanlarına İlişkin İlke ve Esaslar                                                                                     114

a- Şahıs İşletmelerinde                                                                                                                                                                  114

b- Sermaye Ortaklıklarında                                                                                                                                                           115

2-  Gayrimaddi Duran Varlıklar ile Aktifleştirilmiş Giderlerin İtfa Edilmelerine İlişkin İlke ve Esaslar                                116

a- Şahıs İşletmelerinde                                                                                                                                                                  116

b- Sermaye Ortaklıklarında                                                                                                                                                           116

B- SERMAYE PİYASASI KANUNU'NDA AMORTİSMANLAR                                                                                         117

1- Maddi Duran Varlıklar Yönünden                                                                                                                                           117

a- Amortismana Tabi Maddi Duran Varlıkların Değeri                                                                                                             117

b- Amortisman Hesaplama İlkeleri                                                                                                                                              119

2- Kuruluş ve Örgütlenme Giderleri ile Şerefiyeler (Peştemallikler) Yönünden                                                                    120

C- TEK DÜZEN MUHASEBE SİSTEMİNDE AMORTİSMANLAR                                                                                     121

1- Genel Olarak                                                                                                                                                                               121

1- Sosyal Sorumluluk Kavramı                                                                                                                                                     122

2- Tarafsızlık ve Belgelendirme Kavramı                                                                                                                                    122

D- BANKALARCA UYGULANACAK MUHASEBE STANDARTLARI, TEK DÜZEN HESAP PLANI VE

 İZAHNAMESİ’NE GÖRE AMORTİSMANLAR                                                                                                                     122

1- Genel Olarak Maddi Duran Varlıklarda Amortisman                                                                                                            122

2- Maddi Duran Varlıkların Amortismana Tabi Değerleri                                                                                                        123

3- Maddi Duran Varlıklar İçin Amortisman Ayrılması Yönünden Uyulması Gereken İlkeler                                              125

4- Maddi Duran Varlıkların Amortismanlarına İlişkin Diğer Hususlar                                                                                   126

5- Haklar ve Özel Maliyetlerde Amortisman                                                                                                                              126

6- Aktifleştirilmiş Giderlerde Amortisman                                                                                                                                  127

E- TÜRKİYE MUHASEBE STANDARTLARI YÖNÜNDEN AMORTİSMANLAR                                                           127

1- Genel Olarak                                                                                                                                                                               127

2- Amortismana Tabi Varlıklar                                                                                                                                                     128

3- Duran Varlıkların Amortismana Tabi Değerleri                                                                                                                     129

4- Amortisman Uygulama Usul ve Esasları                                                                                                                               132

XI- TÜRK VERGİ SİSTEMİ YÖNÜNDEN AMORTİSMANLAR                                                                                           134

A-  GEÇMİŞTEN BUGÜNE KADAR VERGİ USUL KANUNU’NDA AMORTİSMANLAR                                            135

1- 5432 Sayılı Kanun'da Amortismanlar                                                                                                                                      135

2- 213 Sayılı Kanun’la Yapılan Değişiklikler                                                                                                                              138

3- 205 Sayılı Kanun’la Yapılan Değişiklikler                                                                                                                              139

4- 2365 Sayılı Kanun’la Yapılan Değişiklikler                                                                                                                            140

5- 2686 Sayılı Kanun’la Yapılan Değişiklikler                                                                                                                            141

6- 2791 Sayılı Kanun’la Yapılan Değişiklikler                                                                                                                            141

7- 3094 Sayılı Kanun’la Yapılan Değişiklikler                                                                                                                            142

8- 3332 Sayılı Kanun’la Yapılan Değişiklikler                                                                                                                            142

9- 4008 ve 4108 Sayılı Kanunlarla Yapılan Değişiklikler                                                                                                           143

10- 4369 Sayılı Kanun’la Yapılan Değişiklikler                                                                                                                          143

B- YÜRÜRLÜKTE OLAN YASAL HÜKÜMLERE GÖRE AMORTİSMANLAR                                                                144

C- AMORTİSMAN AYIRMANIN İSTEĞE BAĞLI OLUP OLMADIĞI                                                                                150

D- İŞLETME MEVCUTLARI YÖNÜNDEN AMORTİSMANA TABİ VARLIKLARA GENEL BAKIŞ                           152

E- AMORTİSMAN KONUSU OLAN DURAN VARLIKLAR                                                                                                155

1- Gayrimenkuller                                                                                                                                                                           156

2- Gayrimenkullerin Mütemmim Cüzleri (Tamamlayıcı Parçaları) ve Teferruatları (Eklentileri)                                           158

3- Makineler, Tesisatlar ve Cihazlar                                                                                                                                            159

4- Gayrimaddi Haklar                                                                                                                                                                     160

F- AMORTİSMAN AYIRABİLME ŞARTLARI                                                                                                                       161

1- Varlığın İşletme Envanterine Kayıtlı Olması                                                                                                                          161

a- Genel Olarak                                                                                                                                                                               161

b- Envantere Alınma ve Kayıtlarda Gösterilme Yöntemleri                                                                                                     161

c- Envantere Kayıtlı Olma Şartı Yönünden Özellik Arzeden Durumlar                                                                                  162

ca- Kullanıma Hazır Hale Gelmeyen Duran Varlıklarda Amortisman                                                                                      162

cb- Envantere Kayıtlı Olmakla Birlikte Başka Bir İşletmede Bulunan Duran Varlıklarda Amortisman                              164

cc- Mülkiyeti Muhafaza Kaydıyla Yapılan Satışlarda Amortisman                                                                                       165

cd- Başkasının Gayrimenkulu Üzerine Kurulan Pano ve Tabela Gibi Reklam Unsurları ile Verici

ve Yansıtıcılarda Amortisman                                                                                                                                                      166

ce- Başkasına Ait Araziler Üzerinde İnşa Edilen Prefabrik ve Betopan Binalar ile Tesislerde Amortisman                    168

cf- Duran Varlıkların Envantere Dahil Oldukları Dönemde Fiilen Kullanılmamaları Durumunda

 Amortisman                                                                                                                                                                                   169

cg- Kullanılmış Duran Varlıkların Yeni Sahiplerince Ayrılacak Amortisman                                                                        169

ch- Gayrimenkullerin Mütemmim Cüzleri (Tamamlayıcı Parçaları) ile Teferruatlarında

 (Eklentilerinde) Amortisman                                                                                                                                                       170

ci- Web Sitelerine İlişkin Bazı Gider Unsurlarında Amortisman                                                                                             173

i- Donanım (Hardware) Giderleri                                                                                                                                                  173

ii- Alan Adı (Domain Name) Tescil Giderleri                                                                                                                             174

iii- İnternet Bağlantı Giderleri                                                                                                                                                       175

iv- Güvenlik (Security) Giderleri                                                                                                                                                  176

v- Web Yayınlama (Web Hosting) Giderleri                                                                                                                              176

vi- Web Tasarımı ve Benzeri Danışmanlık Hizmetleri Giderleri                                                                                               177

cj- Gayrimenkul Yatırım Ortaklıklarında Amortisman                                                                                                                177

ck- Bilgisayar Yazılım Programlarında Amortisman                                                                                                                  179

i- Genel Olarak                                                                                                                                                                               

ii- İşletim Sistemleri                                                                                                                                                                        180

iii- Uygulama Programları                                                                                                                                                             180

cl- Zirai İşletmelerde Bulundurulan Hayvanlarda Amortisman                                                                                              182

cm- Güvenlik Amacıyla Bulundurulan Köpek ve Benzeri Hayvanlarda Amortisman                                                         184

cn- Gayrimaddi Haklarda Amortisman                                                                                                                                        184

co- Yap-İşlet-Devret Modelinde Amortisman                                                                                                                           186

cp- Duran Varlık Ticaretinde Bulunanlarca Satın Alınan Veya İnşa Edilen Duran Varlıklar ile

Amortisman İlişkisi                                                                                                                                                                        186

cr- Spor Kulüplerince Ödenen Bonservis Bedeli ve Transfer Ücreti Gibi Giderler ile Amortisman İlişkisi                      187

cs- Finansal Kiralama İşlemleri ile Amortisman İlişkisi                                                                                                            192

2- Varlığın İşletmede Bir Yıldan Fazla Kullanılabilme Niteliği                                                                                                  198

a- Genel Olarak                                                                                                                                                                               198

b- Bir Yıldan Fazla Kullanılabilme Niteliği Yönünden Özellik Arz Eden Durumlar                                                               199

ba- Varlığa Kullanım Ömrünü Artıracak Bir Nitelik Kazandırılması                                                                                        199

bb- Varlığın Niteliklerini Yıl İçerisinde Kaybetmesi                                                                                                                  201

bc- Ekonomik ve Teknik Anlamda Bir Bütün Olan Varlıklarla İlgili Değerlendirme                                                             202

3- Varlığın Yıpranacak, Aşınacak veya Değeri Düşecek Nitelikte Olması                                                                             202

a- Genel Olarak                                                                                                                                                                               202

b- Varlığın Yıpranacak, Aşınacak veya Değeri Düşecek Nitelikte Olması Yönünden Özellik Arz

 Eden Durumlar                                                                                                                                                                              203

ba- Varlığın Yıpranması, Aşınması veya Değerden Düşmesi Konusunda Başlangıçta Bir Öngörüde

 Bulunulamaması                                                                                                                                                                            203

bb- Resim, Heykel ve Benzeri Sanat Eserlerinde Amortisman                                                                                                203

bc- Teknolojik Nedenlerle Değeri Düşecek Varlıklarda Amortisman                                                                                     204

bd- Ticaret Unvanlarının Amortismana Tabi Olup Olmadıkları                                                                                              204

4- Varlıkların Değerlerinin Belirli Bir Tutarı Aşması                                                                                                                  205

a- Genel Olarak                                                                                                                                                                               205

b- Varlıkların Değerlerinin Belirli Bir Tutarı Aşması Yönünden Özellik Arz Eden Durumlar

ba- Seçimlik Hakkın Kullanılacağı Dönem                                                                                                                                  205

bb- Ekonomik ve Teknik Anlamda Bütünlük  Arz Eden Varlıklarla İlgili Değerlendirme                                                     206

G-  AMORTİSMAN ŞARTLARI KONUSUNDA DANIŞTAY KARARLARI, ÖZELGELER, GENEL YAZILAR

VE  DANIŞMA KOMİSYONU KARARLARI                                                                                                                          208

1- Danıştay Kararları                                                                                                                                                                     208

2- Özelgeler, Genel Yazılar ve Danışma Komisyonu Kararları                                                                                                 212

H- AMORTİSMANA TABİ DEĞER KAVRAMI                                                                                                                     214

1- Genel Olarak                                                                                                                                                                               214

2- Amortismana Tabi Değer Kavramı Yönünden Özellik Arz Eden Durumlar                                                                      215

a- Duran Varlıkların Finansmanında Kullanılan Yabancı Kaynakların Giderlerinin

 Amortismana Tabi Değere Etkisi                                                                                                                                                215

b- Yatırımların Finansmanında Kullanılan Kredilerin Faiz ve Benzeri Giderlerinin Amortismana

 Tabi Değere Etkisi                                                                                                                                                                        217

c- Verilen Promosyonlar ile Satın Alınan Duran Varlıklara Sonradan Yapılan İskontoların

 Amortismana Tabi Değere Etkisi                                                                                                                                                218

d- Katma Değer Vergileri İndirilemeyen Duran Varlıkların Amortismana Tabi Değerleri                                                    220

e- Maliyet Bedelleri Tespit Edilemeyen Duran Varlıklar İle, Değeri Düşen Duran Varlıkların

Amortismana Tabi Değerleri                                                                                                                                                        221

f- Bir Başka İşletmeden Devralınan Duran Varlıkların Amortismana Tabi Değerleri                                                           224

g- Zirai İşletmelerde Bulundurulan Hayvanların Amortismana Tabi Olan Değerleri                                                           225

h- Yeniden Mükellefiyet Kaydına Girecek Mükellefler ile Basit Usulden Gerçek Usule

 Geçen Mükelleflerin Amortismana Tabi Duran Varlıklarının Değerleri                                                                                 226

ı- Beyan Edilecek Gayrimenkul Sermaye İradının Hesabında Amortismana Tabi Değer                                                    227

j- Dar Mükellefiyete Tabi Olanlarda Amortismana Tabi Değer                                                                                              228

k- Yeniden Değerlenmiş Duran Varlıklarda Amortismana Tabi Değer                                                                                   229

l- Duran Varlıkların, Sahibi Aynı Olan Diğer Bir İşletmeye veya Adi veya Kollektif Şirketlere

 Devredilmeleri Durumunda Amortismana Tabi Değer                                                                                                            229

m- Sinema Filmlerinde Amortismana Tabi Değer                                                                                                                      230

n- Madenler ve Taş Ocaklarında Amortismana Tabi Değer                                                                                                    231

I- AMORTİSMANA TABİ DEĞER KONUSUNDA DANIŞTAY KARARLARI, ÖZELGELER, GENEL YAZILAR

 VE DANIŞMA KOMİSYONU KARARLARI                                                                                                                          234

1- Danıştay Kararları                                                                                                                                                                     234

2- Özelgeler, Genel Yazılar ve Danışma Komisyonu Kararları                                                                                                 237

J- AMORTİSMAN YÖNTEMLERİ                                                                                                                                             238

1- Normal Amortisman                                                                                                                                                                  238

a- Genel Olarak                                                                                                                                                                               238

b- 153 ve 180 Seri No’lu Vergi Usul Kanunu Genel Tebliğlerinde Özel Amortisman

 Oranı Belirlenmiş Varlıklarda Amortisman                                                                                                                                239

2- Azalan Bakiyeler Yöntemi                                                                                                                                                        244

3- Madenler ve Taş Ocaklarında Amortisman                                                                                                                           245

4- Olağanüstü Ekonomik ve Teknik Amortisman                                                                                                                     246

a- Genel Olarak                                                                                                                                                                               246

b- Olağanüstü Ekonomik ve Teknik Amortisman Şartları                                                                                                        248

ba- Doğal Afetler Sonucunda Duran Varlıkların Normalin Üzerinde Değer Kaybetmeleri                                                 248

bb- Yeni İcatlar Dolayısıyla Duran Varlıkların Normalin Üzerinde Değer Kaybetmeleri                                                     249

cc- Ağır (Cebri) Çalışmalar Dolayısıyla Duran Varlıkların Normalin Üzerinde Aşınmaları ve Yıpranmaları                      251

d-  Olağanüstü Ekonomik ve Teknik Amortisman Uygulama Usul ve Esasları                                                                    252

da- Yangın, Deprem, Su Baskını Gibi Doğal Afetler Sonrasında Duran Varlıkların Değerlerini

Tamamen veya Kısmen Kaybetmeleri Durumunda Olağanüstü Amortisman                                                                      252

db- Teknolojik Gelişmeler Dolayısıyla Duran Varlıkların Teknik Verim ve Değerlerinin Düşerek

 Tamamen veya Kısmen Kullanılmaz Bir Hale Gelmeleri Durumunda Olağanüstü Amortisman                                        258

dc- Ağır (Cebri) Çalışmalar Dolayısıyla Duran Varlıkların Normalin Üzerinde Aşınmaları ve

Yıpranmaları Durumunda Olağanüstü Amortisman                                                                                                                 259

e- Olağanüstü Amortisman Uygulamalarına İlişkin Diğer Hususlar                                                                                      260

5- Amortisman Yöntemleri Yönünden Özellik Arz Eden Durumlar                                                                                         261

a- Normal ve Azalan Bakiyeler Arasından Seçim Yapma Konusundaki Serbestiyet                                                           261

b- Azalan Bakiyeler Yönteminden Normal Amortisman Yöntemine Geçiş                                                                            262

c- Maliye Bakanlığı’nca Özel Olarak Amortisman Oranı Belirlenen Duran Varlıklarda Azalan

 Bakiyeler Yöntemi                                                                                                                                                                         263

d- Maden ve Taş Ocaklarında Kullanılmayan Galerilerin Amortismanı                                                                                 266

K- AMORTİSMAN ORANLARI                                                                                                                                                267

1- Normal Amortisman Oranları                                                                                                                                                   267

2- Maden ve Taş Ocakları ile Olağanüstü Amortisman Oranları                                                                                            267

3- Amortisman Oranları Yönünden Özellik Arz Eden Durumlar                                                                                              268

a- Seçilen Amortisman Oranının Değişmezliği İlkesi                                                                                                                268

aa- Genel Olarak                                                                                                                                                                             268

ab- Seçilen Amortisman Oranının Değişmezliği İlkesinin İstisnaları

i- Amortisman Oranlarının Kanunla veya Maliye Bakanlığınca Değiştirilmeleri                                                                  269

ii- Amortisman Konusu Varlıkların Kullanım Yerinde Değişiklik                                                                                            269

b- Farklı Duran Varlık Grupları İçin Farklı Amortisman Oranı Kullanılıp Kullanılamayacağı                                              270

c- Yurtdışında Belirli Bir Süre Kullanılan Duran Varlıklar Yönünden Amortisman Oranı                                                   271

L-  AMORTİSMAN YÖNTEM VE ORANLARI KONUSUNDA DANIŞTAY KARARLARI, ÖZELGELER,

GENEL YAZILAR VE DANIŞMA KOMİSYONU KARARLARI                                                                                          272

1- Danıştay Kararları                                                                                                                                                                     272

2- Özelgeler, Genel Yazılar ve Danışma Komisyonu Kararları                                                                                                 273

M- AMORTİSMAN SÜRELERİ                                                                                                                                                  275

1- Genel Olarak                                                                                                                                                                               275

2- Amortisman Sürelerinin Başlangıcı                                                                                                                                        275

a- Satın Alınan Duran Varlıklarda Amortisman Sürelerinin Başlangıcı                                                                                  276

b- İşletmede İnşa veya İmal Edilen Duran Varlıkların Amortisman Sürelerinin Başlangıcı                                                 277

3- Amortismanın Yıllık Olma İlkesi                                                                                                                                              277

4- Amortisman Süreleri Yönünden Özellik Arz Eden Durumlar                                                                                              277

a- Gayrimenkullerde Maliyet Bedelini Arttıran Giderlerin İtfa Süreleri                                                                                  277

b- Sinema Filmlerinde Amortismanın Başlangıcı                                                                                                                       278

c- Zirai İşletmelerde Amortismanın Başlangıcı                                                                                                                          279

d- Binek Otomobillerin Aktife Girdiği Dönemde Kıst Amortisman                                                                                        280

da- Genel Olarak                                                                                                                                                                             280

db- Binek Otomobillerinde Amortisman Yönünden Özellik Arz Eden Durumlar                                                                  281

Faaliyetleri Kısmen veya Tamamen Binek Otomobillerinin Kiralanması veya Çeşitli

Şekillerde İşletilmesi Olan İşletmeler Yönünden Amortisman Uygulaması                                                                          281

ii- Binek Otomobili Sayılmayan Taşıtlar Yönünden Amortisman Uygulaması                                                                     281

iii- Binek Otomobillerinde Azalan Bakiyeler Yöntemi Uygulaması                                                                                         282

iv- Binek Otomobillerinde Yeniden Değerleme Uygulaması                                                                                                   283

e- Ticari İşletmenin Ölüm Dolayısıyla Devri Durumunda Amortisman                                                                                 285

f- Devir Durumunda Amortisman                                                                                                                                                285

f- Hesap Dönemlerinde Değişiklik Olması Durumunda Amortisman                                                                                     287

h- Adi Ortaklıklarda Amortisman Süreleri Yönünden Özellik Arz Eden Durumlar                                                               287

ı- Şahıs Ortaklıklarında Amortisman Süreleri Yönünden Özellik Arz Eden Durumlar                                                          288

j- Satış Yılında Amortisman                                                                                                                                                          288

k- Faaliyetin Durdurulması Durumunda Amortisman                                                                                                              289


N- AMORTİSMAN SÜRELERİ KONUSUNDA DANIŞTAY KARARLARI, ÖZELGELER, GENEL

YAZILAR VE DANIŞMA KOMİSYONU KARARLARI                                                                                                        290

1- Danıştay Kararları                                                                                                                                                                     290

2- Özelgeler, Genel Yazılar ve Danışma Komisyonu Kararları                                                                                                 291

O- DAR MÜKELLEFİYETE TABİ İŞLETMELERDE AMORTİSMAN                                                                                 291

Ö- GEÇİCİ VERGİ UYGULAMALARINDA AMORTİSMAN                                                                                                292

P- ÖZEL MALİYET BEDELLERİNİN İTFASI                                                                                                                           294

1- Genel Olarak                                                                                                                                                                               294

2- Özel Maliyet Bedellerinin İtfası Yönünden Özellik Arz Eden Durumlar                                                                            296

a- Özel Maliyet Bedellerinin İtfasında Azalan Bakiyeler Yöntemi ve Kıst Amortisman Uygulama

 İmkanının Olup Olmadığı                                                                                                                                                             296

b- Kira Süresinin Belli Olmadığı Durumlar ile Gayrimenkullerin Bir Yıllık Bir Süre İçin Kiralanması

 Durumlarında Özel Maliyet Bedellerinin İtfası                                                                                                                         296

c- Kira Süresi İçerisinde Yenilenmesi Gereken Duran Varlıkların Amortismanı                                                                    297

d- Özel Maliyet Bedeli Kapsamında İtfa Edilecek Duran Varlıkların Kira Süresi Sonunda

Bedelsiz Olarak Kiralayana Devrolunması Durumu                                                                                                                  298

R- ÖZEL MALİYET BEDELLERİNİN İTFASI KONUSUNDA DANIŞTAY KARARLARI, ÖZELGELER,

GENEL YAZILAR VE DANIŞMA KOMİSYONU KARARLARI                                                                                          298

S- AKTİFLEŞTİRİLEN GİDERLERİN İTFASI                                                                                                                           299

T- AMORTİSMAN KAYITLARI                                                                                                                                               300

U- AMORTİSMANA TABİ DURAN VARLIKLARIN SATILMALARI                                                                             300

1- Genel Olarak                                                                                                                                                                               300

2-  Binek Otomobilleri ile Özel Amaçlarda Kullanılan Diğer Taşıtların Satılmalarında Oluşacak

 Kar ve Zarar Yönünden Özellik Arz Eden Durumlar                                                                                                                301

Ü- AMORTİSMANA TABİ DURAN VARLIKLARIN SİGORTA TAZMİNATI                                                               303

V- YENİLEME FONU                                                                                                                                                                    304

1- Yenileme Fonu Ayırma Şartları                                                                                                                                                304

a- Bilanço Esasına Göre Defter Tutulması                                                                                                                                 304

b- Satılan veya Maruz Kalınan Afetler Nedeniyle Elden Çıkartılan Duran Varlıkların

 Yenilenmesinin Zorunlu Olması veya Yenileme Konusunda İşletmeyi Yönetenlerce

 Karar Verilip Girişimde Bulunulması                                                                                                                                          304

c- Satın Alınacak Duran Varlığın Daha Önce Satılan veya Elden Çıkarılan Varlıkla Aynı

 Nitelikte Olması                                                                                                                                                                             305

2- Yenileme Fonunun Kullanılma Süresi                                                                                                                                    305

3- Yeni Duran Varlıkların Amortismanı                                                                                                                                       305

4- Yenileme Fonu Uygulamalarında Özellik Arz Eden Durumlar                                                                                             306

a- Yenileme Fonunun Pasifte Kalacağı Süre                                                                                                                              306

b- Binek Otomobilleri ile Özel Amaçlarda Kullanılan Diğer Taşıtlar İçin Ayrılacak Yenileme Fonu                                  306

Y- AMORTİSMANA TABİ DURAN VARLIKLARIN SATILMALARI, SİGORTA TAZMİNATLARI  VE

 YENİLEME FONU KONUSUNDA DANIŞTAY KARARLARI, ÖZELGELER, GENEL TEBLİĞLER VE DANIŞMA

KOMİSYONU KARARLARI                                                                                                                                                       309

1- Danıştay Kararları                                                                                                                                                                     309

2- Özelgeler, Genel Yazılar ve Danışma Komisyonu Kararları                                                                                                 311

Z- YENİDEN DEĞERLEME UYGULAMASINDA AMORTİSMANLAR                                                                             311

1- Gelir Vergisi Mükelleflerinde Durum                                                                                                                                      312

2- Kurumlar Vergisi Mükelleflerinde Durum                                                                                                                              312

3- Bankalarda Durum                                                                                                                                                                     313

4- Diğer Hususlar                                                                                                                                                                           313

XI- TÜRK MUHASEBE SİSTEMİNDE AMORTİSMANLAR                                                                                               315

A- GENEL OLARAK AMORTİSMAN MUHASEBESİ                                                                                                          315

B- GENEL MUHASEBEDE AMORTİSMAN                                                                                                                            317

1- Amortisman Kayıt Yöntemleri                                                                                                                                                 317

a- Direkt Yöntem                                                                                                                                                                            317

b- Endirekt Yöntem                                                                                                                                                                        318

2- Kıst Amortisman Uygulamasında Muhasebeleştirme                                                                                                         319

3- Yenileme Fonunun Muhasebeleştirilmesi                                                                                                                             320

C- MALİYET MUHASEBESİNDE AMORTİSMANLAR                                                                                                       325

1- Üretime Doğrudan Katılan Duran Varlıkların Amortismanlarının Üretim Maliyetine Yansıtılmaları                             326

a- Aylık Amortismanların Maliyete Katılması                                                                                                                           326

b- Saatlik Çalışmaya Göre Amortismanların Maliyete Katılması                                                                                             327

2- Üretime Dolaylı Olarak Katılan Duran Varlıkların Amortismanlarının Üretim Maliyetine Katılmaları                           328

3- Üretim Maliyetine Katılmak Üzere Ayrılan Amortismanların Muhasebeleştirilmelerinde Özellik

Arz Eden Durumlar                                                                                                                                                                        329

Üretime Doğrudan Katılan Duran Varlıkların Amortismanlarının Muhasebeleştirilmelerinde

Özellik Arz Eden  Durumlar                                                                                                                                                          329

aa- Dönem İçerisinde Ayrılan Amortismanların Dönem Sonunda Düzeltilmeleri                                                                330

ab- Azalan Bakiyeler Yöntemine Göre Amortisman Uygulamasında Düzeltme İşlemleri                                                    330

b- Duran Varlıkların Üretime Katılmadıkları Sürelere İlişkin Amortismanlarının Ayırımı                                                     331

4- İnşaat ve Onarım İşlerinde Kullanılan Duran Varlıklar İçin Ayrılan Amortismanların

 Muhasebeleştirilmeleri                                                                                                                                                                 331

a- Bir Yılı Geçen İnşaat ve Onarım İşlerinde Kullanılan Duran Varlıkların Amortismanlarının

Muhasebeleştirilmesi                                                                                                                                                                    332

b- Duran Varlığın Birden Fazla İnşaat İşinde Kullanılması Durumunda Amortismanların

 Muhasebeleştirilmesi                                                                                                                                                                   333

D- TEKDÜZEN MUHASEBE SİSTEMİNDE AMORTİSMANLAR                                                                                      334

1- Genel Olarak Amortismanların Tek Düzen Muhasebe Sistemindeki Yeri ve İlgili Hesapların İşleyişi                          334

a- Bilanço Hesapları                                                                                                                                                                      336

aa- 257 Birikmiş Amortismanlar Hesabı                                                                                                                                      336

ab- 268 Birikmiş Amortismanlar Hesabı                                                                                                                                      336

ac- 278 Birikmiş Tükenme Payları Hesabı                                                                                                                                   336

ad- 299 Birikmiş Amortismanlar Hesabı                                                                                                                                      336

b- Gider Hesapları                                                                                                                                                                          336

ba- “7/A” Seçeneğini Uygulayan İşletmelerde Amortisman Giderlerinin Kaydedileceği Gider Hesapları                       336

i- 730 Genel Üretim Giderleri Hesabı                                                                                                                                            337

ii- 740 Hizmet Üretim Maliyet Hesabı                                                                                                                                          337

iii- 750 Araştırma ve Geliştirme Giderleri Hesabı                                                                                                                       337

iv- 760 Pazarlama Satış ve Dağıtım Giderleri Hesabı                                                                                                                 337

v- 770 Genel Yönetim Giderleri Hesabı                                                                                                                                       337

bb- “7/B” Seçeneğini Uygulayan İşletmelerde Amortisman Giderlerinin Kaydedileceği Gider Hesapları                       337

2- Amortismanların Bilançoda Gösterilmesi                                                                                                                               338

3- Amortismanların Gelir Tablosunda Gösterilmesi                                                                                                                  338

E- TEK DÜZEN MUHASEBE SİSTEMİNE GÖRE AMORTİSMAN KAYITLARINA İLİŞKİN ÖRNEKLER                 339

XII- TÜRKİYE’DE AMORTİSMAN UYGULAMALARININ DEĞERLENDİRİLMESİ                                                      345

A-     AMORTİSMAN USUL VE ESASLARINA İLİŞKİN YASAL DÜZENLEMELERİN AĞIRLIKLI OLARAK

VERGİ MEVZUTINDA YER ALMASI                                                                                                                               345

B-  AMORTİSMAN AYIRIMINA KONU OLAN VARLIKLAR VE BUNLARIN AMORTİSMAN SÜRELERİ             346

B-  VARLIKLARIN AMORTİSMAN AYIRIMINA ESAS OLACAK DEĞERLERİ                                                            346

C- UYGULANACAK AMORTİSMAN YÖNTEMLERİ VE ORANLARI                                                                              348

D-  DURAN VARLIKLARIN KIST ESASA GÖRE AMORTİSMAN UYGULAMASI VE AMORTİSMAN SÜRESİ

 İÇERİSİNDE ORAN DAĞILIMI                                                                                                                                                 350

SABİT SERMAYE YATIRIMLARININ SONRADAN ELDEN ÇIKARILMALARI DURUMUNDA SATIŞ

 KÂRINA BİRİKMİŞ AMORTİSMANLARIN DA DAHİL EDİLMELERİ                                                                           351

XIII- SONUÇ                                                                                                                                                                                  351