Challenge International du Vine

specializirebuli cisternebi wardgenili gadafasebuli RirebulebiT, romelicwarmoadgens samarTlian Rirebulebas misi Sefasebis TariRisaTvis 2006 wlis 31dekembrisaTvis.jgufisasicocxlo vada(wlebi)Senoba-nagebobebi 20manqana danadgarebi 3, 7, 10specializirebuli cisternebi 5, 10,12.5avtomobilebi 5,7saofise da kompiuteruli teqnika sxva 3, 5biologiori aqtivebi. biologiri aqtivebi warmoadgens vazis nargavebs da wardgeniliarealuri RirebulebiT.aramaterialuri aqtivebi. aramaterialuri aqtivebi wardgenilia sabalansoRirebulebiT – istoriuli Rirebuleba Semcirebuli akumulirebuli amortizaciiT.amortizacia gamoiTvleba wrfivi meTodiT aqtivis sasicocxlo momsaxurebis vadissafuZvelze. amortizaciis gamoTvla iwyeba aqtivis eqsploataciaSi Seyvanis dRidan.srulad amortizirebuli armaterialuri saSualebebis TviTRirebuleba da masTandakavSirebuli akumulirebuli amortizacia Camoiwereba saTanado angariSebidan.Camoweris Sedegad miRebuli mogeba an zarali aRiardeba mogeba-zaralisangariSgebaSi.maragebi. maragebi aisaxeba TviTRirebulebasa da wminda sarealizacio RirebulebasSoris umciresiT. maragebis Rirebuleba saSualo Sewonili meTodiT arisgansazRvruli. wminda sarealizacio Rirebuleba warmoadgens gaangariSebulsarealizacio fass, saqmianobis normaluri msvlelobis dros, rasac akldebadasrulebis da gayidvasTan dakavSirebuli xarjebi.savaWro-debitoruli davalianeba, avansebi da sxva aqtivebi. savaWro davalianebaSeicavs damatebuli Rirebulebis gadasaxads. debitoruli davalianeba da avansebiregularulad mowmdeba SesaZlo gaufasurebis gamovlenis mizniT. kompaniissaaRricxvo politikiT, misaRebi valdebulebebis gaufasureba dgindeba maSin, rodesacarsebobs obieqturi mtkicebuleba, rom kompania ver moaxerxebs ama Tu im davalianebis(gadaxdili avansis) amoRebas Sesabamisi garigebis Tavdapirveli pirobebis mixedviT.fuli da fulis eqvivalentebi. fuli moicavs naRd Tanxebs salaroSi da sabankoangariSebze. fulis eqvivalentebi warmodgenilia moklevadiani sabanko depozitebiT,romelTa xandazmulobis narCeni vada iwureba balansis TariRidan sam TveSi an manamdeda romelTa fulSi konvertacia SesaZlebelia daubrkoleblad.fuladi nakadebis moZraobis konsolidirebuli angariSgeba momzadebulia bass 7-is –“fuladi nakadebis moZraobis angariSgeba” mixedviT. igi aanalizebs cvlilebebs fulsada fulis eqvivalentebSigrZelvadiani aqtivebi klasificirebuli rogorc gayidvebisaTvis gamiznuli.grZelvadiani aqtivebis klasificireba xdeba rogorc gayidvebisaTvis gamiznulimxolod im SemTxvevaSi roca misi sabalanso Rirebulebis amoReba xdeba gayidvisoperaciis Sedegad da ara misi xangrZlivi gamoyenebis safuZvelze.gadavadebuli mogebis gadasaxadi. gadavadebuli mogebis gadasaxadis aqtivi (davaldebuleba) gamoiangariSeba balansis valdebulebis meTodiT arsebul droebiTsxvaobebTan mimarTebaSi. gadavadebuli mogebis gadasaxadi ganekuTvneba aqtivebisa davaldebulebebis sagadasaxado bazasa da finansur angariSebaSi maT sabalansoRirebulebas Soris arsebul yvela droebiT sxvaobas. gadavadebuli mogebisgadasaxadis aqtivi aRiardeba mxolod im moculobiT, ra moculobisac savaraudod