{"id":34193,"date":"2026-02-15T00:54:04","date_gmt":"2026-02-15T00:54:04","guid":{"rendered":"https:\/\/bihavadis.com\/?p=34193"},"modified":"2026-02-15T00:54:04","modified_gmt":"2026-02-15T00:54:04","slug":"kamuya-ait-duran-varliklarin-amortisman-ve-deger-dusuklugu-guncellendi","status":"publish","type":"post","link":"https:\/\/bihavadis.com\/index.php\/2026\/02\/15\/kamuya-ait-duran-varliklarin-amortisman-ve-deger-dusuklugu-guncellendi\/","title":{"rendered":"Kamuya ait duran varl\u0131klar\u0131n amortisman ve de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc g\u00fcncellendi"},"content":{"rendered":"<p>Hazine ve Maliye Bakanl\u0131\u011f\u0131&#8217;nca haz\u0131rlanan <b><em>&#8220;Muhasebat Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc Genel Tebli\u011fi&#8221;<\/em><\/b>, Resmi Gazete&#8217;de yay\u0131mland\u0131.<\/p>\n<p>Buna g\u00f6re duran varl\u0131klar i\u00e7in amortisman ve t\u00fckenme pay\u0131 ayr\u0131lmas\u0131nda <b><em>&#8220;normal amortisman y\u00f6ntemi&#8221;<\/em><\/b> uygulanacak.<\/p>\n<p>Varl\u0131klar i\u00e7in amortisman pay\u0131, varl\u0131\u011f\u0131n yararlanma s\u00fcresine g\u00f6re her y\u0131l e\u015fit olarak ayr\u0131lacak. Amortisman ve t\u00fckenme pay\u0131 s\u00fcresi, duran varl\u0131klar\u0131n aktife girdi\u011fi y\u0131ldan ba\u015flayacak.<\/p>\n<p>D\u00fczenlemeyle, do\u011frudan gider yaz\u0131labilecek duran varl\u0131klar i\u00e7in yeni limitler de belirlendi.<\/p>\n<p><strong>HER YIL YEN\u0130LENECEK \u00d6DEMELER\u0130N L\u0130M\u0130TLER\u0130<\/strong><\/p>\n<p>Buna g\u00f6re, maliyet bedeli ta\u015f\u0131n\u0131rlar i\u00e7in 52 bin liran\u0131n, ta\u015f\u0131nmazlar i\u00e7in 114 bin liran\u0131n alt\u0131ndaki duran varl\u0131klar, hesaplara al\u0131nd\u0131\u011f\u0131 y\u0131l\u0131n sonunda tamamen amorti edilebilecek. Bakanl\u0131k, bu limitleri her y\u0131l kas\u0131m ay\u0131 sonuna kadar g\u00fcncelleyerek duyurabilecek.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/bihavadis.com\/wp-content\/uploads\/2026\/02\/kamuya-ait-duran-varliklarin-amortisman-ve-deger-dusuklugu-guncellendi-0-vvA9s6Zw.jpg\"\/><\/p>\n<p><strong>AMORT\u0130SMANA VE DE\u011eER D\u00dc\u015e\u00dcKL\u00dc\u011e\u00dcNE TAB\u0130 VARLIKLAR \u0130\u00c7\u0130N DEFTER ZORUNLULU\u011eU<\/strong><\/p>\n<p>Tebli\u011fle bir varl\u0131\u011f\u0131n gelecekteki ekonomik fayda veya hizmet sunumu potansiyelinde amortisman\u0131n \u00fczerinde ger\u00e7ekle\u015fen kay\u0131plar i\u00e7in <b><em>&#8220;de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc kar\u015f\u0131l\u0131\u011f\u0131&#8221;<\/em><\/b> ayr\u0131lmas\u0131na ili\u015fkin detayl\u0131 h\u00fck\u00fcmlere de yer verildi.<\/p>\n<p>Bu kapsamda, varl\u0131klar &#8220;nakit \u00fcreten&#8221; ve &#8220;nakit \u00fcretmeyen&#8221; olarak ikiye ayr\u0131larak, her biri i\u00e7in de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc hesaplama y\u00f6ntemleri ve g\u00f6stergeleri tan\u0131mland\u0131.<\/p>\n<p>Ayr\u0131ca, amortismana ve de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fcne tabi her varl\u0131\u011f\u0131n &#8220;<b><em>Duran Varl\u0131klar Amortisman ve De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Defteri&#8221;<\/em><\/b>ne kaydedilmesi zorunlulu\u011fu getirildi.<\/p>\n<p>Tebli\u011f, 1 Ocak 2026&#8217;dan itibaren ge\u00e7erli olmak \u00fczere y\u00fcr\u00fcrl\u00fc\u011fe girdi.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hazine ve Maliye Bakanl\u0131\u011f\u0131, genel y\u00f6netim kapsam\u0131ndaki kamu idarelerinin duran varl\u0131klar\u0131n\u0131n amortisman, t\u00fckenme pay\u0131 ve de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fcne ili\u015fkin usul ve esaslar\u0131 yeniden belirledi.<\/p>\n","protected":false},"author":1,"featured_media":34194,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[5064,5065],"class_list":["post-34193","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-amortisman","tag-duran-varliklar"],"_links":{"self":[{"href":"https:\/\/bihavadis.com\/index.php\/wp-json\/wp\/v2\/posts\/34193","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bihavadis.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bihavadis.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bihavadis.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bihavadis.com\/index.php\/wp-json\/wp\/v2\/comments?post=34193"}],"version-history":[{"count":1,"href":"https:\/\/bihavadis.com\/index.php\/wp-json\/wp\/v2\/posts\/34193\/revisions"}],"predecessor-version":[{"id":34196,"href":"https:\/\/bihavadis.com\/index.php\/wp-json\/wp\/v2\/posts\/34193\/revisions\/34196"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bihavadis.com\/index.php\/wp-json\/wp\/v2\/media\/34194"}],"wp:attachment":[{"href":"https:\/\/bihavadis.com\/index.php\/wp-json\/wp\/v2\/media?parent=34193"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bihavadis.com\/index.php\/wp-json\/wp\/v2\/categories?post=34193"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bihavadis.com\/index.php\/wp-json\/wp\/v2\/tags?post=34193"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}