Each person has long been aware that everything around has the property to wear out. This applies to both buildings and any equipment. Moreover, it is necessary to replace equipment and real estate items not only when they fail, but also when more modern equipment appears.
This will save significant amounts on the repair of old machinery and equipment and get a faster and safer production. Professionals in accounting and economics are familiar with these processes.
Wear Detection
Understanding what wear is easy. This is the loss of the original properties of the object. This happens for many different reasons and their combination: natural, temporary, economic and technological. No less influence is the progress and impact of a person.
In accounting, this concept is closely intertwined with depreciation. Someone considers the concepts to be identical, but the difference is significant. Depreciation reflects the physical side of the production process, and depreciation reflects the economic side, that is, the redistribution of the cost of deformations to the cost of production and the allocation of funds for the purchase of new equipment.
The latter can become obsolete in different ways, which directly affects wear. Types of wear can be classified according to various criteria. There is physical wear and functional. Each of them is also divided into groups.
Physical deterioration
This is a direct loss of the original properties during the operation of objects. Depreciation can be presented as complete and partial. In the latter case, the equipment must be restored by repair. In other situations, only decommissioning or use as spare parts is permissible.
There is also a more detailed classification of physical wear:
- the first kind - the equipment wears out as a result of proper operation;
- the second kind - the cause of damage to equipment and buildings is nature, violation of the rules of use, etc.
- continuous - a gradual loss of initial properties due to the use of equipment;
- emergency - sudden (latent wear becomes its frequent cause).
The types of wear described above can be determined not only for the unit of equipment as a whole. But also for its components.
In terms of types of physical wear and tear are not particularly different from moral.
Functional wear
If everything is quite transparent with the physical, then with the functional it should be clarified that here we are talking about reducing the attractiveness of machines as a result of the production of equipment using new technologies. Functional wear is divided into the following types:
- Partial - it becomes unprofitable to use equipment for the full production cycle, but it may still be suitable for some specific operations.
- Full - wear leads to the fact that the equipment can not be used for production purposes. It is suitable only for decommissioning or for use as spare parts.
Functional wear also has another classification - for reasons of occurrence. The following types are distinguished in it:
- Moral wear - the appearance on the market of more advanced equipment, similar to that used in production. Types of obsolescence are caused by excessive capital or operational costs.
- Technological wear - the emergence of a more advanced technology of production. It can be reduced due to the quantity and composition of the equipment.
Economic wear
Not only nature and time affect types of wear. The economy, its development and indicators also affect the depreciation of technology. Depreciation is directly related to factors such as:
- Decrease in demand for products manufactured by the enterprise.
- Inflation. There is a need to buy raw materials at higher prices, to raise wages for workers, other similar costs arise, but prices for products do not increase in the amount corresponding to costs.
- Increased competition.
- The increase in interest rates on loans for organizations issued for certain purposes (for example, the purchase of new equipment).
- Changes in commodity markets.
- The introduction of restrictions on the use of certain equipment models for environmental reasons.
Both real estate and various groups of equipment can become obsolete and lose their properties. Each company has its own complete list of where wear is manifested. The types of wear also have their own classification.
Instruments
Life and adherence to the instructions affect the condition of the tools. With active or improper use, they are more prone to deformation and lose their original properties. Types of tool wear are diverse:
- surface deformation;
- formation of grooves;
- plastic deformation;
- spalling;
- cracks;
- growths of a different nature.
Each of them has its own reasons and methods for repairing damage. Measures taken to combat the occurring wear of the tool help to extend its service life and produce better work.
Details
As a result of constant use, the size, shape, and integrity of parts of the equipment may change. This happens for many reasons, which allow us to distinguish the following types of wear of parts:
- mechanical;
- molecular mechanical;
- corrosion-mechanical.
An excellent prevention is the timely lubrication of parts, regardless of whether the equipment (machines, machines, equipment, etc.) is in operation or in the warehouse.
Building
Any structure over time loses its strength. His life can be prolonged both by proper operation, and by timely repair or reconstruction. Types of building wear are as follows:
- Physical - the impact of time and external factors on the object.
- Functional - when the building ceases to meet the requirements for structures and activities of this type.
- External - the influence exerted by external economic factors.
At the same time, objects are divided into elements of two categories: long-term and subject to rapid wear. The first group includes walls, and the second - the roof, pipes, etc.
The types of property depreciation are the same regardless of the nature of its use and location. The only difference is that physical wear and tear in different climatic conditions can proceed more slowly or faster.
There are also not only types of equipment wear, but also methods for determining the deformation of equipment. Consider them.
Methods: How to Determine Wear
Types of wear are more often defined as physical and moral, without a more detailed subdivision into subgroups. The following methods will help determine their degree:
- observation - a direct method for determining wear (object inspection and various tests);
- by life - the ratio of the normative period of operation to the time of use makes it clear how much percent the equipment has lost its original properties;
- an integrated assessment of the technical condition - determination of wear on a special scale;
- direct monetary measurement - the ratio of the cost of repairs to the price of a new unit of equipment;
- operating profitability - the ratio of the decrease in net income to the maximum possible.
Each of the methods more or less accurately reflects the state of objects, but in practice the direct method is used much less often than the others.
Accounting methods
As it becomes understood, it is possible to identify and classify a variety of types of wear. Depreciation on them is also calculated by several methods. It:
- linear;
- a method of reducing residue ;
- by the sum of years of useful use;
- in proportion to the volume of production.
All these methods are used in the accounting of enterprises, depending on what the company is doing and what its production volume is.
In the life and work of each enterprise, great attention must be paid to wear. It is due to the proper use of equipment and real estate, timely repair and replacement that the company will receive high-quality goods at the lowest possible cost.