Nzira Yokubatanidza Mari Yezvinhu Zvakatengeswa Pamabhizimisi Mutero Kudzoka

COGS Purogiramu C, Kubatana, uye Mitemo Mitero

Mari yekutengesa inotengeswa (COGS) kuverenga kwekukosha kwekambani yekambani yakatengeswa uye inoramba ichitengeswa. COGS inoratidzwa nenzira imwecheteyo pamhando ipi neipi yemabhizimisi emitero inodzoka. Pose paunodzoka, mari yezvinhu zvinotengeswa inoderedza mari yebhizimisi, saka yakakwirira iwe unogona kuita zvakakodzera mari yezvinhu zvakatengeswa, mari shoma yaunofanira kubhadhara mitero.

Kuverenga Mari Yezvinhu Zvakatengeswa

Nzira yekuverenga mari yezvinhu zvakatengesa yakafanana kune dzose dzebhizimisi:

• Unganidza ruzivo rwunoda kuverenga iyi . Iwe uchada kuziva nzira yekutarisa, kutanga uye kuguma yekuongorora, uye mari yebasa nekutenga.
• Zvadaro zvinodhura zvekutengesa zvinotengesa kuverenga, izvo zvinozotanga nekutanga kushandiswa, kuwedzera mune mari yezvinhu, basa, nezvimwe zvinodhura pakuguma, uye zvino kuverenga kuguma kwekuverenga.

Apo kuverenga kwekutengesa kwezvinhu zvakatengeswa kuchiitwa kunoenderana nekubhadhara mutero. Nokuda kweGedhi C (yevatengesi vega chete uye vasina-member member LLC), kuverenga kunoitwa muChikamu III. Kune dzimwe dzose mabhizinesi emhando, kuverenga kunoitwa paFomu 1125-A.

Nzira Yokubatanidza Mari Yezvinhu Zvakatengeswa PaBhizimisi Mutero Kudzoka

• Purogiramu C - Makomborero kana Kurasikirwa Kubhizimisi Pomufomu 1040 yeSole Proprietors uye Single-Member LLCs: Purogiramu C inoshandiswa kuverenga mari yakawanikwa (purogiramu kana kurasika) kwebhizimisi duku. Iko kuverenga kunoitwa muChikamu III, uye chikonzero chekuverenga kwezvinhu zvekutengesa zvinotengeswa zvinoratidzwa paChina 4 cheChikamu I.

• Fomu 1120 US Corporation Income Tax Dzokera: Fomu 1120-S inoshandiswa kuverenga mari yakawanikwa (purogiramu kana kurasikirwa) kwekambani. Chigumisiro chekuverenga kwekutengesa kwezvinhu zvakatengesa kunoratidzwa paNzira 2 yeChikamu I - Mari. ICOGS kuverenga ndeye
• Fomu 1065 US Return of Partnership Revenue: Fomu 1065 inoshandiswa kuverenga mari yakawanikwa (purogiramu kana kurasikirwa) kwebambirano. Chigumisiro chekuverenga kwekutengesa kwezvinhu zvakatengesa kunoratidzwa paNzira 2 yeChikamu I - Mari. Iko kuverenga kweCOGS kunotsanangurwa pane Purogiramu A.

• Bhizimusi Mutero Unodzorera Kune Zvimwe Zvikwereti Makambani: Imwe nhengo yeL LLC (SMLLC) inoshandisa bhizimisi rezvemabhizimisi ekudzorera sevadzidzisi chete, vachishandisa Shanduro C. Ona mashoko ari pamusoro apa kusanganisira mari yezvinhu zvakatengeswa paChechi C.

A multiple-member member LLC inoshandisa bhizinesi rekudzorera sehukama, uchishandisa Fomu 1065. Ona mashoko ari pamusoro apa kusanganisira mari yezvinhu zvakatengeswa pamusana wekutengesa mutero. Verenga zvakawanda pamusoro pezvinodhura zvezvinhu zvakatengeswa, kusanganisira kuverenga mari iyi uye kuchengeta zvinyorwa zvekutengesa kwezvinhu zvakatengeswa.

Kuita Mutengo Wemafengi Kutengesa Kuzviverenga Iwe pachako

Kana iwe uine bhizinesi rakanyanyisa, uye kuverenga kweCOGS kuri nyore nyore, unogona kukwanisa kuzviita iwe pachako. Chikamu chakanyanya kuoma chingangodaro ndiyo nzira yekuenzanisa yekuenzanisa (LIFO, FIFO, chaiyo, kana yehuwandu), iyo inogona kuva yakaoma zvikuru. Nguva dzose inobatsira kuva nomutori wemutero unoita izvi kuverenga.