{"id":74735,"date":"2021-10-21T16:37:16","date_gmt":"2021-10-21T13:37:16","guid":{"rendered":"https:\/\/azbuki.bg\/?p=74735"},"modified":"2025-07-07T12:17:50","modified_gmt":"2025-07-07T09:17:50","slug":"excels-calculation-of-basic-assets-amortisation-values","status":"publish","type":"post","link":"https:\/\/strategies.azbuki.bg\/en\/uncategorized\/excels-calculation-of-basic-assets-amortisation-values\/","title":{"rendered":"Excel\u2019s Calculation Of Basic Assets Amortisation Values"},"content":{"rendered":"<p><strong>Vehbi Ramaj 1), Sead Re\u0161i\u0107 2), Anes Z. Had\u017eiomerovi\u0107 3),<\/strong><br \/>\n<strong>Samira Aganovi\u0107 2)<\/strong><br \/>\n<em>1)University of \u201cHaxhi Zeka\u201d \u2013 Peja (Kosovo)<\/em><br \/>\n<em>2)University of Tuzla (Bosnia and Herzegovina)<\/em><br \/>\n<em>3)Second Gymnasium Mostar (Bosnia and Herzegovina)<\/em><\/p>\n<p><a href=\"https:\/\/doi.org\/10.53656\/math2021-5-4-exs\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/doi.org\/10.53656\/math2021-5-4-exs<\/a><\/p>\n<p><strong>Abstract.<\/strong> For Excel\u2019s calculation of basic (fixed) assets amortisation values, the investigated economic and mathematical foundation with required values and their relations were used. The investigated and introduced theory is adapted to Excel calculations of fixed assets amortisation based on today\u2019s needs. All values for Excel\u2019s calculations are sorted into input and output values, and input to main and nested calculations. Two methods for calculating fixed assets amortisation were introduced using Excel. The first method is based on a linear decreasing function,<br \/>\nG(t) = G0 (1-pt), which presents the simple interest calculation of the reduced equities for equal periodic amortisation values. The second method is based on the exponential degrading function, G(t) = G0qt, which presents a complex interest calculation of the reduced equities for periodic amortisation amounts in a descending sequence. The continuity of the introduced functions results from the continuity of: the life of the fixed asset, periodic amortisation, accumulated amortisation and non-amortized amount (residual value) of the fixed asset. It is particularly important to introduce dates with the exact time, for the beginning and the end of each amortisation period of the fixed asset. The theory for Excel\u2019s calculation of the fixed asset output values for an arbitrary (planned or unplanned) term has also been explored and introduced. Such calculations relate mainly to terms of alienation, permanent damage, permanent loss of the process function of a fixed asset and periodic accounting reporting.<br \/>\n<em>Keywords:<\/em> asset; values; amortisation<\/p>\n<a href=\"https:\/\/strategies.azbuki.bg\/en\/member-login\/\">Log in to read the full text<\/a>","protected":false},"excerpt":{"rendered":"<p>Vehbi Ramaj 1), Sead Re\u0161i\u0107 2), Anes Z. Had\u017eiomerovi\u0107 3), Samira Aganovi\u0107 2) 1)University of \u201cHaxhi Zeka\u201d \u2013 Peja (Kosovo) 2)University of Tuzla (Bosnia and Herzegovina) 3)Second Gymnasium Mostar (Bosnia and Herzegovina) https:\/\/doi.org\/10.53656\/math2021-5-4-exs Abstract. For Excel\u2019s calculation of basic (fixed) assets amortisation values, the investigated economic and mathematical foundation with required values and their relations [&hellip;]<\/p>","protected":false},"author":124332423426818,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jnews-multi-image_gallery":[],"jnews_single_post":{"subtitle":"","format":"standard","video":"","gallery":"","source_name":"","source_url":"","via_name":"","via_url":"","override_template":"0","override":[{"single_blog_custom":"","parallax":"0","fullscreen":"0","sidebar":"","second_sidebar":"","sticky_sidebar":"0","share_position":"","share_float_style":"","show_share_counter":"0","show_view_counter":"0","show_featured":"0","show_post_meta":"0","show_post_author":"0","show_post_author_image":"0","show_post_date":"0","post_date_format":"","post_date_format_custom":"","show_post_category":"0","show_post_reading_time":"0","post_reading_time_wpm":"","show_post_tag":"0","show_prev_next_post":"0","show_popup_post":"0","number_popup_post":"1","show_author_box":"0","show_post_related":"0","show_inline_post_related":"0"}],"override_image_size":"0","image_override":[{"single_post_thumbnail_size":"","single_post_gallery_size":""}],"trending_post":"0","trending_post_position":"","trending_post_label":""},"jnews_primary_category":{"id":""}},"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Excel\u2019s Calculation Of Basic Assets Amortisation Values - \u0410\u0437-\u0431\u0443\u043a\u0438<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pedagogy.azbuki.bg\/uncategorized\/excels-calculation-of-basic-assets-amortisation-values\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Excel\u2019s Calculation Of Basic Assets Amortisation Values - \u0410\u0437-\u0431\u0443\u043a\u0438\" \/>\n<meta property=\"og:description\" content=\"Vehbi Ramaj 1), Sead Re\u0161i\u0107 2), Anes Z. 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Had\u017eiomerovi\u0107 3), Samira Aganovi\u0107 2) 1)University of \u201cHaxhi Zeka\u201d \u2013 Peja (Kosovo) 2)University of Tuzla (Bosnia and Herzegovina) 3)Second Gymnasium Mostar (Bosnia and Herzegovina) https:\/\/doi.org\/10.53656\/math2021-5-4-exs Abstract. 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