{"id":19535,"date":"2026-02-11T07:26:22","date_gmt":"2026-02-11T07:26:22","guid":{"rendered":"https:\/\/www.alohaber.net\/wp\/?p=19535"},"modified":"2026-02-11T07:26:22","modified_gmt":"2026-02-11T07:26:22","slug":"muhasebat-genel-mudurlugu-genel-tebligi-sira-no-98-amortisman-tukenme-payi-ve-deger-dusuklugu","status":"publish","type":"post","link":"http:\/\/www.alohaber.net\/wp\/2026\/02\/muhasebat-genel-mudurlugu-genel-tebligi-sira-no-98-amortisman-tukenme-payi-ve-deger-dusuklugu\/","title":{"rendered":"Muhasebat Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc Genel Tebli\u011fi (S\u0131ra No: 98) (Amortisman, T\u00fckenme Pay\u0131 ve De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc)"},"content":{"rendered":"

\"\"<\/a>Muhasebat Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc Genel Tebli\u011fi (S\u0131ra No: 98) 10 \u015eubat 2026 Tarihli Resmi Gazete Say\u0131: 33164 Hazine ve Maliye Bakanl\u0131\u011f\u0131ndan: Ama\u00e7 ve kapsam MA…<\/p>\n

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Muhasebat Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc Genel Tebli\u011fi (S\u0131ra No: 98) (Amortisman, T\u00fckenme Pay\u0131 ve De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc)<\/strong><\/p>\n

Tarih:\u00a0
\n

Muhasebat Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc Genel Tebli\u011fi (S\u0131ra No: 98)<\/h4>\n

10 \u015eubat 2026 Tarihli Resmi Gazete<\/p>\n

Say\u0131: 33164<\/p>\n

Hazine ve Maliye Bakanl\u0131\u011f\u0131ndan:<\/p>\n

Ama\u00e7 ve kapsam<\/strong><\/p>\n

MADDE 1-\u00a0<\/strong>(1) Bu Tebli\u011fin amac\u0131, genel y\u00f6netim kapsam\u0131ndaki kamu idarelerinin duran varl\u0131klar\u0131n\u0131n\u00a0amortisman, t\u00fckenme pay\u0131 ve de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fcne ili\u015fkin usul ve esaslar ile uygulanacak amortisman ve t\u00fckenme pay\u0131n\u0131n s\u00fcre, y\u00f6ntem ve oranlar\u0131n\u0131n belirlenmesidir.<\/p>\n

Dayanak<\/strong><\/p>\n

MADDE 2-\u00a0<\/strong>(1) Bu Tebli\u011f,\u00a03\/12\/2014\u00a0tarihli ve 2014\/7052 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131yla y\u00fcr\u00fcrl\u00fc\u011fe konulan\u00a0Genel Y\u00f6netim Muhasebe Y\u00f6netmeli\u011finin<\/a><\/strong>\u00a026\u00a0nc\u0131, 27\u00a0nci, 28 inci ve 29 uncu maddelerine dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n

Amortisman, t\u00fckenme pay\u0131 ve de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fcne tabi duran varl\u0131klar<\/strong><\/p>\n

MADDE 3-\u00a0<\/strong>(1) A\u015fa\u011f\u0131daki hesaplarda izlenen duran varl\u0131klar,\u00a0amortismana\u00a0tabidir:<\/p>\n

251 \u2013 Yeralt\u0131 ve Yer\u00fcst\u00fc D\u00fczenleri Hesab\u0131<\/p>\n

252 \u2013 Binalar Hesab\u0131<\/p>\n

253 \u2013 Tesis, Makine ve Cihazlar Hesab\u0131<\/p>\n

254 \u2013 Ta\u015f\u0131tlar Hesab\u0131<\/p>\n

255 \u2013 Demirba\u015flar Hesab\u0131<\/p>\n

256 \u2013 Hizmet \u0130mtiyaz Varl\u0131klar\u0131 Hesab\u0131<\/p>\n

260 \u2013 Haklar Hesab\u0131<\/p>\n

263 \u2013 \u00dcr\u00fcn ve Teknoloji Geli\u015ftirme Giderleri Hesab\u0131<\/p>\n

264 \u2013 \u00d6zel Maliyetler Hesab\u0131<\/p>\n

267 \u2013 Di\u011fer Maddi Olmayan Duran Varl\u0131klar Hesab\u0131<\/p>\n

294 \u2013 Elden \u00c7\u0131kar\u0131lacak Stoklar ve Maddi Duran Varl\u0131klar Hesab\u0131<\/p>\n

(2) A\u015fa\u011f\u0131daki hesaplarda izlenen duran varl\u0131klar, t\u00fckenme pay\u0131na tabidir:<\/p>\n

271 \u2013 Arama Giderleri Hesab\u0131<\/p>\n

277 \u2013 Di\u011fer \u00d6zel T\u00fckenmeye Tabi Varl\u0131klar Hesab\u0131<\/p>\n

(3) A\u015fa\u011f\u0131daki hesaplarda izlenen duran varl\u0131klar, de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fcne tabidir:<\/p>\n

250 \u2013 Arazi ve Arsalar Hesab\u0131<\/p>\n

251 \u2013 Yeralt\u0131 ve Yer\u00fcst\u00fc D\u00fczenleri Hesab\u0131<\/p>\n

252 \u2013 Binalar Hesab\u0131<\/p>\n

253 \u2013 Tesis, Makine ve Cihazlar Hesab\u0131<\/p>\n

254 \u2013 Ta\u015f\u0131tlar Hesab\u0131<\/p>\n

255 \u2013 Demirba\u015flar Hesab\u0131<\/p>\n

256 \u2013 Hizmet \u0130mtiyaz Varl\u0131klar\u0131 Hesab\u0131<\/p>\n

258 \u2013 Yap\u0131lmakta Olan Yat\u0131r\u0131mlar Hesab\u0131<\/p>\n

260 \u2013 Haklar Hesab\u0131<\/p>\n

263 \u2013 \u00dcr\u00fcn ve Teknoloji Geli\u015ftirme Giderleri Hesab\u0131<\/p>\n

264 \u2013 \u00d6zel Maliyetler Hesab\u0131<\/p>\n

267 \u2013 Di\u011fer Maddi Olmayan Duran Varl\u0131klar Hesab\u0131<\/p>\n

(4) Duran varl\u0131klardan;<\/p>\n

a) Yap\u0131m a\u015famas\u0131ndaki sabit varl\u0131klar, tarihi yap\u0131lar, tarihi veya sanat de\u011feri olan demirba\u015flar ve iz bedeli ile izlenenler\u00a0amortismana\u00a0tabi de\u011fildir.<\/p>\n

b) Tarihi yap\u0131lar, tarihi veya sanat de\u011feri olan demirba\u015flar ve iz bedeli ile izlenenler de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fcne tabi de\u011fildir.<\/p>\n

<\/p>\n
Amortisman, t\u00fckenme pay\u0131 ve de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fcne tabi tutulan varl\u0131klar\u0131n de\u011feri<\/strong><\/div>\n

<\/ins><\/div>\n

MADDE 4-\u00a0<\/strong>(1) Duran varl\u0131klar\u0131n\u00a0amortisman, t\u00fckenme pay\u0131 ve de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fcne tabi de\u011ferleri maliyet bedelidir. Maliyet bedeli ise bir varl\u0131\u011f\u0131n sat\u0131n al\u0131nmas\u0131, \u00fcretilmesi veya de\u011ferinin art\u0131r\u0131lmas\u0131 i\u00e7in yap\u0131lan harcamalar veya verilen k\u0131ymetlerin toplam\u0131d\u0131r. Ancak, enflasyon d\u00fczeltmesine tabi tutulmu\u015f olan varl\u0131klar i\u00e7in\u00a0amortisman, t\u00fckenme pay\u0131 ve de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc hesaplamas\u0131na esas al\u0131nacak de\u011fer, enflasyon d\u00fczeltmesi sonucu ortaya \u00e7\u0131kan de\u011ferdir.<\/p>\n

(2) Bir varl\u0131k i\u00e7in yap\u0131lan harcamalar\u0131n, kay\u0131tl\u0131 de\u011ferine ilave edilmesi halinde,\u00a0amortisman\u00a0ve de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc hesaplamas\u0131 varl\u0131\u011f\u0131n yeni de\u011feri \u00fczerinden yap\u0131l\u0131r.<\/p>\n

Amortisman ve t\u00fckenme pay\u0131 ay\u0131rma y\u00f6ntemi<\/strong><\/p>\n

MADDE 5-\u00a0<\/strong>(1) Duran varl\u0131klar i\u00e7in\u00a0amortisman\u00a0ve t\u00fckenme pay\u0131 ayr\u0131lmas\u0131nda normal amortisman y\u00f6ntemi uygulan\u0131r. Bu y\u00f6nteme g\u00f6re varl\u0131klar i\u00e7in\u00a0amortisman\u00a0ve t\u00fckenme pay\u0131, varl\u0131\u011f\u0131n yararlanma s\u00fcresine g\u00f6re Ek-1\u2019de yer alan Amortisman ve T\u00fckenme Pay\u0131 S\u00fcre ve Oranlar\u0131 Listesinde belirlenen oranlarda her y\u0131l e\u015fit olarak ayr\u0131l\u0131r.<\/p>\n

Amortisman ve t\u00fckenme pay\u0131 s\u00fcre ve oranlar\u0131<\/strong><\/p>\n

MADDE 6-\u00a0<\/strong>(1) Amortisman ve t\u00fckenme pay\u0131 s\u00fcresi, duran varl\u0131klar\u0131n aktife girdi\u011fi y\u0131ldan ba\u015flar. Bu s\u00fcrenin y\u0131l olarak hesaplanmas\u0131 i\u00e7in \u201c1\u201d rakam\u0131 bu Tebli\u011f ekinde belirtilen, varl\u0131\u011f\u0131n yararlanma s\u00fcresine g\u00f6re belirlenmi\u015f orana b\u00f6l\u00fcn\u00fcr (\u00d6rnek:\u00a01\/0,20\u00a0= 5 y\u0131l; 1\/0,025 = 40 y\u0131l).<\/p>\n

(2) Maliyet bedeli, 9\/10\/2024 tarihli ve 9014 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131yla y\u00fcr\u00fcrl\u00fc\u011fe konulan\u00a0Ta\u015f\u0131n\u0131r Mal Y\u00f6netmeli\u011fi<\/a><\/strong>\u00a0uyar\u0131nca haz\u0131rlanan listede yer alan dayan\u0131kl\u0131 ta\u015f\u0131n\u0131rlar\u0131n her biri ve maddi olmayan duran varl\u0131klar i\u00e7in 52.000 TL\u2019nin alt\u0131ndaki, 13\/9\/2006 tarihli ve 2006\/10970 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131yla y\u00fcr\u00fcrl\u00fc\u011fe konulan Kamu \u0130darelerine Ait Ta\u015f\u0131nmazlar\u0131n Kayd\u0131na \u0130li\u015fkin Y\u00f6netmelikte yer alan ta\u015f\u0131nmazlar i\u00e7in 114.000 TL\u2019nin alt\u0131ndaki duran varl\u0131klar ile tutar\u0131na bak\u0131lmaks\u0131z\u0131n \u00d6zel T\u00fckenmeye Tabi Varl\u0131klar hesap gruplar\u0131nda izlenen varl\u0131klar i\u00e7in\u00a0amortisman\u00a0oran\u0131 %100 olarak belirlenmi\u015ftir. Di\u011fer bir ifadeyle maliyet bedeli bu tutarlara kadar olan duran varl\u0131klar, hesaplara al\u0131nd\u0131\u011f\u0131 y\u0131l\u0131n sonunda tamamen amorti edilir.<\/p>\n

<\/p>\n
(3) Hesaplarda kay\u0131tl\u0131 duran varl\u0131klar i\u00e7in yap\u0131lan harcamalardan ikinci f\u0131krada belirtilen limitleri a\u015fanlar de\u011fer art\u0131r\u0131c\u0131 harcama olarak kabul edilir.<\/div>\n

<\/ins><\/div>\n

(4) \u0130kinci f\u0131krada yer alan limitler, yap\u0131m a\u015famas\u0131ndaki maddi duran varl\u0131klar i\u00e7in aktifle\u015ftirilen maliyetlerin, ge\u00e7ici ve kesin kabule tabi i\u015flerde ge\u00e7ici kabul\u00fcn onaylanmas\u0131ndan, di\u011fer hallerde ise i\u015fin fiilen tamamlanmas\u0131ndan sonra ilgili varl\u0131k hesab\u0131na aktar\u0131ld\u0131\u011f\u0131 toplam tutar\u0131 i\u00e7in ge\u00e7erlidir.<\/p>\n

(5) \u0130kinci f\u0131krada yer alan limitler, gerekti\u011finde Hazine ve Maliye Bakanl\u0131\u011f\u0131nca g\u00fcncellenerek y\u0131l\u0131 Kas\u0131m ay\u0131 sonuna kadar duyurulur.<\/p>\n

(6) \u00c7e\u015fitli nedenlerle kullan\u0131lma olanaklar\u0131n\u0131 yitiren\u00a0amortismana\u00a0tabi maddi duran varl\u0131klardan 294-Elden \u00c7\u0131kar\u0131lacak Stoklar ve Maddi Duran Varl\u0131klar Hesab\u0131nda izlenmesine karar verilenlerin, amortismana tabi tutulmam\u0131\u015f k\u0131sm\u0131n\u0131n tamam\u0131 amortismana tabi tutulur.<\/p>\n

(7) Edinim tarihindeki y\u0131l i\u00e7in belirlenen limitin \u00fczerinde bir maliyet bedeli olan amortismana tabi tutulmu\u015f bir varl\u0131\u011f\u0131n de\u011feri daha sonra belirlenen limitin alt\u0131nda kald\u0131\u011f\u0131 takdirde, kalan\u00a0amortisman\u00a0s\u00fcresine bak\u0131lmaks\u0131z\u0131n varl\u0131\u011f\u0131n hen\u00fcz amorti edilmemi\u015f k\u0131sm\u0131 tamamen amortismana tabi tutulur.<\/p>\n

(8) Maliyet bedeli bu Tebli\u011fde belirtilen limitlerin \u00fczerinde olan duran varl\u0131klar i\u00e7in de\u011fer art\u0131r\u0131c\u0131 olarak kabul edilemeyecek harcamalar varl\u0131\u011f\u0131n maliyet bedeline eklenmeyerek do\u011frudan giderle\u015ftirilir.<\/p>\n

(9) Daha \u00f6nceki d\u00f6nemlerde tamamen amorti edilmi\u015f olan duran varl\u0131klar i\u00e7in yap\u0131lan harcamalar varl\u0131\u011f\u0131n maliyet bedeline eklenmeksizin do\u011frudan giderle\u015ftirilir.<\/p>\n

(10) Hen\u00fcz\u00a0amortisman\u00a0ay\u0131rma s\u00fcresini tamamlamam\u0131\u015f olan duran varl\u0131klar i\u00e7in yap\u0131lan de\u011fer art\u0131r\u0131c\u0131 harcamalar, varl\u0131\u011f\u0131n maliyet bedeline eklenerek kalan amortisman s\u00fcresince e\u015fit olarak amortisman ayr\u0131l\u0131r.<\/p>\n

Tahsisli ta\u015f\u0131nmazlar\u0131n\u00a0amortisman\u00a0ve de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc i\u015flemleri<\/strong><\/p>\n

MADDE 7-\u00a0<\/strong>(1) Kamu idaresinin m\u00fclkiyetinde olup di\u011fer kamu idarelerine tahsis edilmeyen ta\u015f\u0131nmazlar\u0131n\u00a0amortisman\u00a0i\u015flemleri maliki kamu idaresinin muhasebe birimi taraf\u0131ndan, di\u011fer kamu idarelerine tahsis edilen ta\u015f\u0131nmazlar\u0131n amortisman i\u015flemleri ise ta\u015f\u0131nmaz\u0131 kullanan kamu idaresinin muhasebe birimi taraf\u0131ndan yap\u0131l\u0131r.<\/p>\n

<\/p>\n
(2) Kamu idaresinin m\u00fclkiyetinde olup di\u011fer kamu idarelerine tahsis edilmeyen ta\u015f\u0131nmazlar\u0131n de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc i\u015flemleri maliki kamu idaresinin harcama birimi taraf\u0131ndan, di\u011fer kamu idarelerine tahsis edilen ta\u015f\u0131nmazlar\u0131n de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc i\u015flemleri ise ta\u015f\u0131nmaz\u0131 kullanan kamu idaresinin harcama birimi taraf\u0131ndan yap\u0131larak muhasebele\u015ftirilmek \u00fczere muhasebe birimine iletilir.<\/div>\n

<\/ins><\/div>\n

Amortisman ve t\u00fckenme pay\u0131n\u0131n muhasebele\u015ftirilmesi<\/strong><\/p>\n

MADDE 8-\u00a0<\/strong>(1) Ayr\u0131lan\u00a0amortisman\u00a0ve t\u00fckenme paylar\u0131, 630-Giderler Hesab\u0131na bor\u00e7, ilgisine g\u00f6re 257-Birikmi\u015f Amortismanlar ve De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131, 268-Birikmi\u015f Amortismanlar ve De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131, 278-Birikmi\u015f T\u00fckenme Paylar\u0131 Hesab\u0131 veya 299-Birikmi\u015f Amortismanlar Hesab\u0131na alacak kaydedilir.<\/p>\n

Amortismana ve de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fcne tabi duran varl\u0131klar\u0131n deftere kaydedilmesi<\/strong><\/p>\n

MADDE 9-\u00a0<\/strong>(1) Amortismana ve de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fcne tabi her bir varl\u0131k Ek-2\u2019de yer alan Duran Varl\u0131klar Amortisman ve De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Defterine kaydedilir.<\/p>\n

(2) Bu Tebli\u011fde belirlenen limitlerin \u00fczerinde olan varl\u0131klar\u0131n ilk kay\u0131tlar\u0131 ile de\u011fer art\u0131r\u0131c\u0131 harcamalara ili\u015fkin kay\u0131tlar\u0131n\u0131n d\u00fczenli olarak tutulabilmesini sa\u011flamak amac\u0131yla harcama birimlerince, ta\u015f\u0131n\u0131r ve maddi olmayan duran varl\u0131klar sicil numaras\u0131 ile ta\u015f\u0131nmazlar ise ta\u015f\u0131nmaz numaras\u0131 ile muhasebe birimine bildirilir. Muhasebe yetkilileri de ta\u015f\u0131n\u0131r, ta\u015f\u0131nmaz ve maddi olmayan duran varl\u0131klar\u0131 muhasebe kay\u0131tlar\u0131na ve Ek-2\u2019de yer alan Duran Varl\u0131klar Amortisman ve De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Defterine bu limitleri ve bilgileri g\u00f6z \u00f6n\u00fcnde bulundurarak kaydeder.<\/p>\n

(3) Tutarlar\u0131 bu Tebli\u011fde belirtilen limitleri a\u015fmayan duran varl\u0131klar ile 271-Arama Giderleri Hesab\u0131, 277-Di\u011fer \u00d6zel T\u00fckenmeye Tabi Varl\u0131klar Hesab\u0131 ve 294-Elden \u00c7\u0131kar\u0131lacak Stoklar ve Maddi Duran Varl\u0131klar Hesab\u0131nda kay\u0131tl\u0131 duran varl\u0131klar bu deftere kaydedilmez.<\/p>\n

De\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc i\u015flemleri<\/strong><\/p>\n

MADDE 10-\u00a0<\/strong>(1) Bir varl\u0131\u011f\u0131n gelecekteki ekonomik fayda veya hizmet sunumu potansiyelinde,\u00a0amortisman\u00a0nedeniyle olu\u015facak kayb\u0131n \u00fczerinde ger\u00e7ekle\u015fen de\u011fer kayb\u0131n\u0131n idarece tespit edilmesi halinde de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc kar\u015f\u0131l\u0131\u011f\u0131 ayr\u0131l\u0131r. Bununla birlikte\u00a0amortismana\u00a0tabi olmayan varl\u0131klar i\u00e7in de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc, varl\u0131\u011f\u0131n faydas\u0131ndaki azalmay\u0131 g\u00f6sterir.<\/p>\n

(2) De\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fcne u\u011frayan varl\u0131klar, nakit \u00fcreten ve nakit \u00fcretmeyen varl\u0131klar olarak ikiye ayr\u0131l\u0131r. Nakit \u00fcreten varl\u0131klar, ticari getiri sa\u011flamak amac\u0131yla elde tutulur. Nakit \u00fcreten varl\u0131klar\u0131n d\u0131\u015f\u0131ndakiler ise nakit \u00fcretmeyen varl\u0131klard\u0131r. Bir varl\u0131k hem nakit \u00fcreten hem de nakit \u00fcretmeyen bile\u015fenlere sahip olabilir. Nakit \u00fcreten veya \u00fcretmeyen bile\u015fenlerden hangisi daha \u00f6nemli ise bu bile\u015fene ili\u015fkin de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc h\u00fck\u00fcmleri uygulan\u0131r.<\/p>\n

De\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc g\u00f6stergeleri<\/strong><\/p>\n

MADDE 11-\u00a0<\/strong>(1) Bir varl\u0131\u011f\u0131n de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc tespit edilirken a\u015fa\u011f\u0131daki g\u00f6stergeler dikkate al\u0131n\u0131r:<\/p>\n

a) Varl\u0131k taraf\u0131ndan sa\u011flanan hizmetlere olan talebin veya ihtiyac\u0131n bitmesi.<\/p>\n

<\/p>\n
b) Fiziksel a\u00e7\u0131dan hasar g\u00f6rd\u00fc\u011f\u00fcne dair kan\u0131t olmas\u0131.<\/div>\n

<\/ins><\/div>\n

c) Teknolojik ve ekonomik, hukuki veya sosyal politikalarda meydana gelen ve idarenin faaliyette bulundu\u011fu alan \u00fczerinde olumsuz etkisi olan \u00f6nemli de\u011fi\u015fikliklerin olmas\u0131.<\/p>\n

\u00e7) \u0130lgili faaliyetin sona erdirilmesi, yeniden yap\u0131land\u0131r\u0131lmas\u0131 veya beklenenden \u00f6nce elden \u00e7\u0131kar\u0131lmas\u0131n\u0131n planlanmas\u0131.<\/p>\n

d) Varl\u0131k tamamlanmadan veya kullan\u0131labilir duruma gelmeden \u00f6nce in\u015fas\u0131n\u0131n durdurulmas\u0131na karar verilmesi.<\/p>\n

e) Varl\u0131\u011f\u0131n mevcut veya gelecek kullan\u0131m y\u00f6ntemini etkileyecek, \u00f6nemli olumsuz de\u011fi\u015fikliklerin meydana gelmi\u015f olmas\u0131.<\/p>\n

f) Hizmet performans\u0131n\u0131n, beklenenden \u00f6nemli \u00f6l\u00e7\u00fcde d\u00fc\u015f\u00fck oldu\u011funa ili\u015fkin kan\u0131tlar\u0131n bulunmas\u0131.<\/p>\n

g) D\u00f6nem i\u00e7indeki piyasa de\u011ferinin, zaman\u0131n ge\u00e7mesi veya normal kullan\u0131m sonucunda beklenen d\u00fczeyle k\u0131yasland\u0131\u011f\u0131nda \u00f6nemli \u00f6l\u00e7\u00fcde d\u00fc\u015fmesi.<\/p>\n

\u011f) \u0130dare i\u00e7inde d\u00fczenlenen raporlar\u0131n, varl\u0131\u011f\u0131n beklenenden daha k\u00f6t\u00fc durumda oldu\u011funa veya olaca\u011f\u0131na i\u015faret eden kan\u0131tlar sunmas\u0131.<\/p>\n

Nakit \u00fcretmeyen varl\u0131klarda de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc i\u015flemleri<\/strong><\/p>\n

MADDE 12-\u00a0<\/strong>(1) Nakit \u00fcretmeyen varl\u0131klarda de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc g\u00f6stergesinin olmas\u0131 durumunda ilgili varl\u0131\u011f\u0131n geri kazan\u0131labilir hizmet tutar\u0131 belirlenir.<\/p>\n

(2) Geri kazan\u0131labilir hizmet tutar\u0131, bir varl\u0131\u011f\u0131n sat\u0131\u015f maliyeti d\u00fc\u015f\u00fclm\u00fc\u015f ger\u00e7e\u011fe uygun de\u011feri ile kullan\u0131m de\u011ferinden b\u00fcy\u00fck olan\u0131d\u0131r.<\/p>\n

(3) Sat\u0131\u015f maliyetleri d\u00fc\u015f\u00fclm\u00fc\u015f ger\u00e7e\u011fe uygun de\u011fer, bir varl\u0131\u011f\u0131n kar\u015f\u0131l\u0131kl\u0131 pazarl\u0131k ortam\u0131nda, bilgili ve istekli taraflar aras\u0131nda ger\u00e7ekle\u015ftirilen sat\u0131\u015f\u0131 sonucunda elde edilmesi gereken tutardan, elden \u00e7\u0131karma maliyetlerinin d\u00fc\u015f\u00fclmesiyle bulunan de\u011ferdir.<\/p>\n

(4) Nakit \u00fcretmeyen varl\u0131klarda kullan\u0131m de\u011feri, varl\u0131\u011f\u0131n kalan hizmet potansiyelinin bug\u00fcnk\u00fc de\u011feridir.<\/p>\n

(5) Sat\u0131\u015f maliyeti d\u00fc\u015f\u00fclm\u00fc\u015f ger\u00e7e\u011fe uygun de\u011feri belirlemek m\u00fcmk\u00fcn de\u011filse bu durumda varl\u0131\u011f\u0131n kullan\u0131m de\u011feri, geri kazan\u0131labilir hizmet tutar\u0131 olarak kullan\u0131l\u0131r.<\/p>\n

(6) Geri kazan\u0131labilir hizmet tutar\u0131 tespit edildikten sonra bu tutar nakit \u00fcretmeyen varl\u0131\u011f\u0131n defter de\u011feri ile kar\u015f\u0131la\u015ft\u0131r\u0131l\u0131r; defter de\u011feri geri kazan\u0131labilir hizmet tutar\u0131ndan daha b\u00fcy\u00fck ise aradaki fark kadar de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc kar\u015f\u0131l\u0131\u011f\u0131 ayr\u0131l\u0131r.<\/p>\n

Nakit \u00fcretmeyen varl\u0131klarda kullan\u0131m de\u011feri hesaplama y\u00f6ntemleri<\/strong><\/p>\n

MADDE 13-\u00a0<\/strong>(1) Nakit \u00fcretmeyen varl\u0131klar i\u00e7in kullan\u0131m de\u011feri; varl\u0131\u011f\u0131n kalan hizmet potansiyelinin bug\u00fcnk\u00fc de\u011ferini g\u00f6stermek amac\u0131yla, a\u015fa\u011f\u0131da belirtilen\u00a0amortismana\u00a0tabi tutulmu\u015f yenileme maliyeti, eski haline getirme maliyeti ve hizmet birimleri yakla\u015f\u0131m\u0131 y\u00f6ntemlerinden biri kullan\u0131larak belirlenir:<\/p>\n

<\/p>\n
a) Amortismana tabi tutulmu\u015f yenileme maliyeti yakla\u015f\u0131m\u0131nda kullan\u0131m de\u011feri, mevcut varl\u0131\u011f\u0131n br\u00fct hizmet potansiyelinin yeniden \u00fcretim veya yeniden sat\u0131n alma maliyetinden hesaplanan birikmi\u015f amortisman\u0131n d\u00fc\u015f\u00fclmesiyle bulunur.<\/div>\n

<\/ins><\/div>\n

b) Eski haline getirme maliyeti yakla\u015f\u0131m\u0131nda kullan\u0131m de\u011feri, de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc \u00f6ncesinde varl\u0131\u011f\u0131n kalan hizmet potansiyelini yenilemenin cari maliyetinden, varl\u0131\u011f\u0131n tahmini eski haline getirme maliyetinin \u00e7\u0131kar\u0131lmas\u0131yla belirlenir.<\/p>\n

c) Hizmet birimleri yakla\u015f\u0131m\u0131nda kullan\u0131m de\u011feri, de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc \u00f6ncesinde varl\u0131\u011f\u0131n kalan hizmet potansiyelini yenilemenin cari maliyetinin, varl\u0131\u011f\u0131n de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc durumundaki beklenen hizmet birimi say\u0131s\u0131ndaki azal\u0131\u015f oran\u0131na uygun \u015fekilde azalt\u0131lmas\u0131 ile belirlenir.<\/p>\n

(2) Kullan\u0131m de\u011ferini belirlemek i\u00e7in en uygun yakla\u015f\u0131m, verilerin ula\u015f\u0131labilirli\u011fine ve de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fcn\u00fcn mahiyetine ba\u011fl\u0131 olarak a\u015fa\u011f\u0131daki \u015fekilde belirlenir:<\/p>\n

a) Teknolojik, yasal \u00e7er\u00e7eve veya genel ekonomik ve sosyal politikalar gibi parametrelerde meydana gelen uzun vadeli \u00f6nemli de\u011fi\u015fikliklerden kaynaklanan de\u011fer d\u00fc\u015f\u00fckl\u00fckleri, talebin bitmesinden kaynaklanan de\u011fer d\u00fc\u015f\u00fckl\u00fckleri, kullan\u0131m derecesi veya y\u00f6nteminde uzun vadeli \u00f6nemli de\u011fi\u015fiklikler olmas\u0131ndan kaynaklanan de\u011fer d\u00fc\u015f\u00fckl\u00fckleri,\u00a0amortismana\u00a0tabi tutulmu\u015f yenileme maliyeti yakla\u015f\u0131m\u0131 veya hizmet birimleri yakla\u015f\u0131m\u0131n\u0131n uygun olan\u0131yla belirlenir.<\/p>\n

b) Fiziksel hasardan kaynaklanan de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc, eski haline getirme maliyeti yakla\u015f\u0131m\u0131 veya hizmet birimleri yakla\u015f\u0131mlar\u0131ndan uygun olan\u0131yla belirlenir.<\/p>\n

Nakit \u00fcreten varl\u0131klarda de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc i\u015flemleri<\/strong><\/p>\n

MADDE 14-\u00a0<\/strong>(1) Nakit \u00fcreten varl\u0131klarda de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc g\u00f6stergesinin olmas\u0131 durumunda ilgili varl\u0131\u011f\u0131n geri kazan\u0131labilir tutar\u0131 belirlenir.<\/p>\n

(2) Geri kazan\u0131labilir tutar, bir varl\u0131\u011f\u0131n sat\u0131\u015f maliyeti d\u00fc\u015f\u00fclm\u00fc\u015f ger\u00e7e\u011fe uygun de\u011feri ile kullan\u0131m de\u011ferinden b\u00fcy\u00fck olan\u0131d\u0131r.<\/p>\n

(3) Sat\u0131\u015f maliyetleri d\u00fc\u015f\u00fclm\u00fc\u015f ger\u00e7e\u011fe uygun de\u011fer, bir varl\u0131\u011f\u0131n kar\u015f\u0131l\u0131kl\u0131 pazarl\u0131k ortam\u0131nda, bilgili ve istekli taraflar aras\u0131nda ger\u00e7ekle\u015ftirilen sat\u0131\u015f\u0131 sonucunda elde edilmesi gereken tutardan, elden \u00e7\u0131karma maliyetlerinin d\u00fc\u015f\u00fclmesiyle bulunan de\u011ferdir.<\/p>\n

(4) Nakit \u00fcreten varl\u0131klarda kullan\u0131m de\u011feri, varl\u0131\u011f\u0131n devam eden kullan\u0131m\u0131ndan ve faydal\u0131 \u00f6mr\u00fcn\u00fcn sonunda elden \u00e7\u0131kart\u0131lmas\u0131ndan elde edilecek tahmini nakit ak\u0131\u015flar\u0131n\u0131n bug\u00fcnk\u00fc de\u011feridir.<\/p>\n

(5) Sat\u0131\u015f maliyeti d\u00fc\u015f\u00fclm\u00fc\u015f ger\u00e7e\u011fe uygun de\u011feri belirlemek m\u00fcmk\u00fcn de\u011filse bu durumda varl\u0131\u011f\u0131n kullan\u0131m de\u011feri, geri kazan\u0131labilir tutar olarak kullan\u0131l\u0131r.<\/p>\n

(6) Geri kazan\u0131labilir tutar tespit edildikten sonra bu tutar nakit \u00fcreten varl\u0131\u011f\u0131n defter de\u011feri ile kar\u015f\u0131la\u015ft\u0131r\u0131l\u0131r; defter de\u011feri geri kazan\u0131labilir tutardan daha b\u00fcy\u00fck ise aradaki fark kadar de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc kar\u015f\u0131l\u0131\u011f\u0131 ayr\u0131l\u0131r.<\/p>\n

De\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fcn\u00fcn muhasebele\u015ftirilmesi<\/strong><\/p>\n

MADDE 15-\u00a0<\/strong>(1) \u0130dare taraf\u0131ndan d\u00f6nem i\u00e7inde bir varl\u0131\u011fa ili\u015fkin de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc tespit edildi\u011finde ve d\u00f6nem sonlar\u0131 itibar\u0131yla varl\u0131klarda de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fcne yol a\u00e7abilecek herhangi bir g\u00f6stergenin bulunup bulunmad\u0131\u011f\u0131na y\u00f6nelik yap\u0131lan de\u011ferlendirmeler sonucunda de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc tespiti yap\u0131lmas\u0131 halinde s\u00f6z konusu tespit, muhasebe kay\u0131tlar\u0131na esas olacak bilgi ve belgeleri i\u00e7erecek \u015fekilde muhasebe birimine bildirilir ve gerekli muhasebe kay\u0131tlar\u0131 gecikmeksizin ger\u00e7ekle\u015ftirilir.<\/p>\n

(2) Ayr\u0131lan de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc kar\u015f\u0131l\u0131klar\u0131, 630-Giderler Hesab\u0131na bor\u00e7; ilgisine g\u00f6re 257-Birikmi\u015f Amortismanlar ve De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131na veya 268-Birikmi\u015f Amortismanlar ve De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131na alacak olarak kaydedilir.<\/p>\n

<\/p>\n