3.3 إن المصاريف على الأصول التي لا

3.3 إن المصاريف على الأصول التي لا تستوفي شروط الرسملة ينبغي النظر إليها كمصروفات في الفترة التي تمت فيها. 3.4 تكلفة الأصل أو الجزء من الأصل والتي تكون أقل من هذا الحد ولكنها تعتبر جزء أساسي من نظام يمكن رسملتها كجزء من النظام.3.5 تعتبر جميع النفقات التي تتكبدها الشركة للحصول على الأراضي وجعلها جاهزة للاستخدام جزء من تكلفة الأرض إلا ان تكلفة الأراضي لا تخضع للاستهلاك في المستقبل. 3.6 يجب رسملة المصاريف التي تقوم إما بتحسين وظيفة الأصول أو تقوم بصورة ملحوظة بإطالة العمر الافتراضي للأصول. أما المصاريف التي لا تستوفي تلك الشروط فإنه يجب اعتبارها كمصروفات في الفترة، ويتضمن ذلك بطبيعة الحال تكاليف الصيانة والإصلاح الروتينية.

النتائج (الإنجليزية) 1:

3.3 The expenses on the assets that do not meet the terms of capitalization should be viewed as an expense in the period in which the.
3.4 the cost of the asset or part of the asset, which is less than this limit, but is considered an essential part of the system can be capitalized as part of the system.
3.5 is considered all expenses incurred by the company to acquire land and make it ready - to - use part of the cost of land , but the cost of the land are not subject to future consumption.
3.6 should be capitalized expenses that are either improving the function of assets or are significantly lengthening the shelf life of the assets. The expenses that do not meet those conditions , it must be considered as an expense in the period, and includes course maintenance costs and repair routine.

النتائج (الإنجليزية) 2:

3.3 Expenses on assets that do not meet capitalization requirements should be considered as expenses in the period in which they were carried out.
3.4 The cost of the asset or part of the asset is lower than this limit but is an essential part of a system that can be capitalized as part of the system.
3.5 All expenses incurred by the company to obtain land and make it ready for use are part of the cost of the land, but the cost of the land is not subject to future consumption.
3.6 Expenses that either improve asset functionality or significantly extend the shelf life of assets must be capitalized. Expenses that do not meet these requirements must be considered as expenses in the period, which, of course, includes routine maintenance and repair costs.

النتائج (الإنجليزية) 3:

3.3 the expenses of assets that do not meet the capitalization conditions shall be regarded as the expenses incurred during the period.
3.4 the cost of an asset or part of an asset is below this limit, but is considered an important part of the system and can be capitalized as part of the system.
3.5 it is considered that all expenses incurred by the company for acquiring land make it a part of the cost of land available for use, but the cost of land does not belong to future consumption.
3.6 expenses that must be capitalized to improve the function of the asset or significantly extend the life of the asset. Expenses that do not meet these conditions shall be deemed as period expenses, including routine maintenance and repair expenses.