{"id":8396,"date":"2025-07-19T15:32:02","date_gmt":"2025-07-19T07:32:02","guid":{"rendered":"https:\/\/adventus-consult.com\/artikel\/perakaunan\/apakah-susut-nilai\/"},"modified":"2025-09-02T09:11:29","modified_gmt":"2025-09-02T01:11:29","slug":"apakah-susut-nilai","status":"publish","type":"page","link":"https:\/\/adventus-consult.com\/ms\/artikel\/perakaunan\/apakah-susut-nilai\/","title":{"rendered":"Apakah Susut Nilai?"},"content":{"rendered":"<style>.kb-row-layout-id8192_434ff8-8d > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id8192_434ff8-8d > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id8192_434ff8-8d > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:80%;margin-left:auto;margin-right:auto;padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id8192_434ff8-8d > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id8192_434ff8-8d > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id8192_434ff8-8d > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id8192_434ff8-8d alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column8192_4d8ae5-a1 > .kt-inside-inner-col,.kadence-column8192_4d8ae5-a1 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column8192_4d8ae5-a1 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column8192_4d8ae5-a1 > .kt-inside-inner-col{flex-direction:column;}.kadence-column8192_4d8ae5-a1 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column8192_4d8ae5-a1 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column8192_4d8ae5-a1{position:relative;}@media all and (max-width: 1024px){.kadence-column8192_4d8ae5-a1 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column8192_4d8ae5-a1 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column8192_4d8ae5-a1\"><div class=\"kt-inside-inner-col\"><style>.kb-row-layout-id8192_00047c-12 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id8192_00047c-12 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id8192_00047c-12 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:repeat(2, minmax(0, 1fr));}.kb-row-layout-id8192_00047c-12 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id8192_00047c-12 > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 767px){.kb-row-layout-id8192_00047c-12 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id8192_00047c-12 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column8192_9ddad1-b9 > .kt-inside-inner-col{display:flex;}.kadence-column8192_9ddad1-b9 > .kt-inside-inner-col,.kadence-column8192_9ddad1-b9 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column8192_9ddad1-b9 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column8192_9ddad1-b9 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column8192_9ddad1-b9 > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column8192_9ddad1-b9{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column8192_9ddad1-b9{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column8192_9ddad1-b9 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column8192_9ddad1-b9 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column8192_9ddad1-b9{position:relative;}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column8192_9ddad1-b9{align-self:center;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column8192_9ddad1-b9{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column8192_9ddad1-b9 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column8192_9ddad1-b9 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kt-row-column-wrap > .kadence-column8192_9ddad1-b9{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column8192_9ddad1-b9{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column8192_9ddad1-b9 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column8192_9ddad1-b9 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column8192_9ddad1-b9\"><div class=\"kt-inside-inner-col\">\n<p class=\"wp-block-paragraph\">Bayangkan anda membeli kereta baru untuk perniagaan anda. Lama kelamaan, nilai kereta itu jatuh kerana haus dan lusuh. Kehilangan nilai secara beransur-ansur itu dipanggil susut nilai.  <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Secara ringkasnya, susut nilai ialah cara perniagaan mengambil kira kemerosotan nilai aset mereka dari semasa ke semasa.<\/p>\n<\/div><\/div>\n\n\n<style>.kadence-column8192_36ecf1-4d > .kt-inside-inner-col{display:flex;}.kadence-column8192_36ecf1-4d > .kt-inside-inner-col,.kadence-column8192_36ecf1-4d > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column8192_36ecf1-4d > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column8192_36ecf1-4d > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column8192_36ecf1-4d > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column8192_36ecf1-4d{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column8192_36ecf1-4d{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column8192_36ecf1-4d > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column8192_36ecf1-4d > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column8192_36ecf1-4d{position:relative;}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column8192_36ecf1-4d{align-self:center;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column8192_36ecf1-4d{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column8192_36ecf1-4d > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column8192_36ecf1-4d > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kt-row-column-wrap > .kadence-column8192_36ecf1-4d{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column8192_36ecf1-4d{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column8192_36ecf1-4d > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column8192_36ecf1-4d > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column8192_36ecf1-4d\"><div class=\"kt-inside-inner-col\"><div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"1536\" height=\"1024\" src=\"https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/07\/depreciation.png\" alt=\"susut nilai garis lurus aset\" class=\"wp-image-8198\" srcset=\"https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/07\/depreciation.png 1536w, https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/07\/depreciation-300x200.png 300w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/><\/figure>\n<\/div><\/div><\/div>\n\n<\/div><\/div>\n\n\n<h2 class=\"wp-block-heading\">Mengapa Susut Nilai Penting?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Susut nilai adalah lebih daripada sekadar konsep\u2014ia adalah bahagian penting dalam penyata kewangan anda. Inilah sebabnya ia penting: <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Pelaporan Keuntungan yang Tepat<\/h3>\n\n\n<style>.kadence-column8192_304726-25 > .kt-inside-inner-col{padding-left:var(--global-kb-spacing-md, 2rem);}.kadence-column8192_304726-25 > .kt-inside-inner-col,.kadence-column8192_304726-25 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column8192_304726-25 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column8192_304726-25 > .kt-inside-inner-col{flex-direction:column;}.kadence-column8192_304726-25 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column8192_304726-25 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column8192_304726-25{position:relative;}@media all and (max-width: 1024px){.kadence-column8192_304726-25 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column8192_304726-25 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column8192_304726-25\"><div class=\"kt-inside-inner-col\">\n<p class=\"wp-block-paragraph\">Jika anda membeli mesin RM50,000 dan merekodkan jumlah penuh sebagai perbelanjaan pada tahun pertama, keuntungan anda untuk tahun itu mungkin kelihatan jauh lebih rendah daripada yang sebenarnya. Susut nilai merebakkan kos mesin itu sepanjang hayat bergunanya\u2014katakan, lima tahun\u2014jadi akaun anda menunjukkan gambaran yang lebih tepat tentang keuntungan tahunan anda. <\/p>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">2. Potongan Cukai<\/h3>\n\n\n<style>.kadence-column8192_e14734-dc > .kt-inside-inner-col{padding-left:var(--global-kb-spacing-md, 2rem);}.kadence-column8192_e14734-dc > .kt-inside-inner-col,.kadence-column8192_e14734-dc > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column8192_e14734-dc > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column8192_e14734-dc > .kt-inside-inner-col{flex-direction:column;}.kadence-column8192_e14734-dc > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column8192_e14734-dc > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column8192_e14734-dc{position:relative;}@media all and (max-width: 1024px){.kadence-column8192_e14734-dc > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column8192_e14734-dc > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column8192_e14734-dc\"><div class=\"kt-inside-inner-col\">\n<p class=\"wp-block-paragraph\">Susut nilai adalah perbelanjaan bukan tunai. Ini bermakna anda sebenarnya tidak membayar wang setiap tahun, tetapi anda masih boleh memotongnya daripada keuntungan anda untuk mengurangkan pendapatan bercukai. Itulah cara yang sah dan adil untuk menurunkan cukai perniagaan anda.  <\/p>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">3. Pengurusan Aset<\/h3>\n\n\n<style>.kadence-column8192_d6ff11-86 > .kt-inside-inner-col{padding-left:var(--global-kb-spacing-md, 2rem);}.kadence-column8192_d6ff11-86 > .kt-inside-inner-col,.kadence-column8192_d6ff11-86 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column8192_d6ff11-86 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column8192_d6ff11-86 > .kt-inside-inner-col{flex-direction:column;}.kadence-column8192_d6ff11-86 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column8192_d6ff11-86 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column8192_d6ff11-86{position:relative;}@media all and (max-width: 1024px){.kadence-column8192_d6ff11-86 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column8192_d6ff11-86 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column8192_d6ff11-86\"><div class=\"kt-inside-inner-col\">\n<p class=\"wp-block-paragraph\">Susut nilai membantu menjejaki jumlah nilai yang tinggal dalam aset perniagaan anda. Itu berguna apabila memutuskan sama ada sudah tiba masanya untuk membaiki, menggantikan atau menaik taraf peralatan. <\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Contoh Biasa Susut Nilai<\/h2>\n\n\n<style>.kb-row-layout-id8192_f4628b-d0 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id8192_f4628b-d0 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id8192_f4628b-d0 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:80%;margin-left:auto;margin-right:auto;padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id8192_f4628b-d0 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id8192_f4628b-d0 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id8192_f4628b-d0 > .kt-row-column-wrap{max-width:95%;margin-left:auto;margin-right:auto;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id8192_f4628b-d0 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column8192_d85f09-cd > .kt-inside-inner-col,.kadence-column8192_d85f09-cd > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column8192_d85f09-cd > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column8192_d85f09-cd > .kt-inside-inner-col{flex-direction:column;}.kadence-column8192_d85f09-cd > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column8192_d85f09-cd > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column8192_d85f09-cd{position:relative;}@media all and (max-width: 1024px){.kadence-column8192_d85f09-cd > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column8192_d85f09-cd > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column8192_d85f09-cd\"><div class=\"kt-inside-inner-col\"><style>.kb-table-container8192_6fc30a-87{overflow-x:auto;}.kb-table-container .kb-table8192_6fc30a-87 th{padding-top:var(--global-kb-spacing-xxs, 0.5rem);padding-right:var(--global-kb-spacing-xxs, 0.5rem);padding-bottom:var(--global-kb-spacing-xxs, 0.5rem);padding-left:var(--global-kb-spacing-xxs, 0.5rem);text-align:center;}.kb-table-container .kb-table8192_6fc30a-87 caption{text-align:center;}.kb-table-container .kb-table8192_6fc30a-87 td{padding-top:var(--global-kb-spacing-xxs, 0.5rem);padding-right:var(--global-kb-spacing-xxs, 0.5rem);padding-bottom:var(--global-kb-spacing-xxs, 0.5rem);padding-left:var(--global-kb-spacing-xxs, 0.5rem);text-align:left;}.kb-table-container .kb-table8192_6fc30a-87 tr:nth-of-type(even){background-color:var(--global-palette8, #F7FAFC);}.kb-table-container .kb-table8192_6fc30a-87 td, .kb-table8192_6fc30a-87 th{border-bottom:1px solid var(--global-palette4, #2D3748);}@media all and (max-width: 1024px){.kb-table-container .kb-table8192_6fc30a-87 td, .kb-table8192_6fc30a-87 th{border-bottom:1px solid var(--global-palette4, #2D3748);}}@media all and (max-width: 767px){.kb-table-container .kb-table8192_6fc30a-87 td, .kb-table8192_6fc30a-87 th{border-bottom:1px solid var(--global-palette4, #2D3748);}}<\/style><div class=\"kb-table-container kb-table-container8192_6fc30a-87 wp-block-kadence-table\"><table class=\"kb-table kb-table8192_6fc30a-87\">\n<tr class=\"kb-table-row kb-table-row8192_cffc0e-88\">\n<th  scope=\"col\" class=\"kb-table-data kb-table-data8192_7a72c9-67\">\n\n<p class=\"has-text-align-left wp-block-paragraph\">Aset<\/p>\n\n<\/th>\n\n<th  scope=\"col\" class=\"kb-table-data kb-table-data8192_3dcd6c-9e\">\n\n<p class=\"wp-block-paragraph\">Kos (RM)<\/p>\n\n<\/th>\n\n<th  scope=\"col\" class=\"kb-table-data kb-table-data8192_003b30-03\">\n\n<p class=\"wp-block-paragraph\">Kehidupan Berguna (Tahun)<\/p>\n\n<\/th>\n\n<th  scope=\"col\" class=\"kb-table-data kb-table-data8192_d5674e-7e\">\n\n<p class=\"wp-block-paragraph\">Susut Nilai Tahunan (RM)<\/p>\n\n<\/th>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row8192_cfc447-9e\">\n<td  class=\"kb-table-data kb-table-data8192_7a389d-4e\">\n\n<p class=\"wp-block-paragraph\">Komputer riba<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data8192_65d494-cb\">\n\n<p class=\"has-text-align-center wp-block-paragraph\">RM3,000.00<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data8192_8d5bfa-89\">\n\n<p class=\"has-text-align-center wp-block-paragraph\">3<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data8192_013303-42\">\n\n<p class=\"has-text-align-center wp-block-paragraph\">RM1,000.00<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row8192_54e085-8c\">\n<td  class=\"kb-table-data kb-table-data8192_25069e-90\">\n\n<p class=\"wp-block-paragraph\">Van Penghantaran<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data8192_c57d47-a6\">\n\n<p class=\"has-text-align-center wp-block-paragraph\">RM80,000.00<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data8192_3548a1-bb\">\n\n<p class=\"has-text-align-center wp-block-paragraph\">5<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data8192_27cbbb-7b\">\n\n<p class=\"has-text-align-center wp-block-paragraph\">RM16,000.00<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row8192_18b5fd-a3\">\n<td  class=\"kb-table-data kb-table-data8192_d300ea-a7\">\n\n<p class=\"wp-block-paragraph\">Perabot Pejabat<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data8192_e918e4-91\">\n\n<p class=\"has-text-align-center wp-block-paragraph\">RM10,000.00<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data8192_d191d2-1f\">\n\n<p class=\"has-text-align-center wp-block-paragraph\">10<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data8192_50aef6-22\">\n\n<p class=\"has-text-align-center wp-block-paragraph\">RM1,000.00<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row8192_50264e-ea\">\n<td  class=\"kb-table-data kb-table-data8192_6fcdde-62\">\n\n<p class=\"wp-block-paragraph\">Mesin fotostat<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data8192_f59867-a0\">\n\n<p class=\"has-text-align-center wp-block-paragraph\">RM12,000.00<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data8192_a7830f-3a\">\n\n<p class=\"has-text-align-center wp-block-paragraph\">4<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data8192_cb16e8-6f\">\n\n<p class=\"has-text-align-center wp-block-paragraph\">RM3,000.00<\/p>\n\n<\/td>\n<\/tr>\n<\/table><\/div><\/div><\/div>\n\n<\/div><\/div>\n\n\n<p class=\"wp-block-paragraph\">Ini adalah berdasarkan kaedah susut nilai garis lurus, kaedah paling mudah di mana anda membahagikan kos sama rata sepanjang hayat berguna aset.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Bagaimanakah Susut Nilai Ditunjukkan dalam Penyata Kewangan?<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">1. Penyata Untung &amp; Rugi (Penyata Pendapatan)<\/h3>\n\n\n<style>.kadence-column8192_6aa396-18 > .kt-inside-inner-col{padding-left:var(--global-kb-spacing-md, 2rem);}.kadence-column8192_6aa396-18 > .kt-inside-inner-col,.kadence-column8192_6aa396-18 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column8192_6aa396-18 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column8192_6aa396-18 > .kt-inside-inner-col{flex-direction:column;}.kadence-column8192_6aa396-18 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column8192_6aa396-18 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column8192_6aa396-18{position:relative;}@media all and (max-width: 1024px){.kadence-column8192_6aa396-18 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column8192_6aa396-18 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column8192_6aa396-18\"><div class=\"kt-inside-inner-col\">\n<p class=\"wp-block-paragraph\">Susut nilai muncul sebagai perbelanjaan, mengurangkan keuntungan anda untuk tahun tersebut.<\/p>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">2. Kunci Kira-kira<\/h3>\n\n\n<style>.kadence-column8192_eb0f17-04 > .kt-inside-inner-col{padding-left:var(--global-kb-spacing-md, 2rem);}.kadence-column8192_eb0f17-04 > .kt-inside-inner-col,.kadence-column8192_eb0f17-04 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column8192_eb0f17-04 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column8192_eb0f17-04 > .kt-inside-inner-col{flex-direction:column;}.kadence-column8192_eb0f17-04 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column8192_eb0f17-04 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column8192_eb0f17-04{position:relative;}@media all and (max-width: 1024px){.kadence-column8192_eb0f17-04 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column8192_eb0f17-04 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column8192_eb0f17-04\"><div class=\"kt-inside-inner-col\">\n<p class=\"wp-block-paragraph\">Aset ditunjukkan pada kos asalnya, dan kemudian susut nilai terkumpul (jumlah susut nilai sepanjang hayat aset) ditolak untuk menunjukkan nilai semasanya (dipanggil nilai buku bersih).<\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Satu contoh<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Katakan anda membeli penghawa dingin untuk pejabat anda dengan harga RM5,000 dan ia dijangka bertahan 5 tahun.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Setiap tahun, anda merekodkan RM1,000 sebagai susut nilai.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ini membantu anda:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tunjukkan lebih banyak keuntungan yang realistik setiap tahun<\/li>\n\n\n\n<li>Tuntut potongan cukai tanpa benar-benar membelanjakan lebih banyak wang tunai<\/li>\n\n\n\n<li>Jejaki berapa lama aset itu telah tinggal sebelum memerlukan penggantian<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Secara ringkasnya<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Susut nilai mungkin terdengar seperti istilah perakaunan untuk akauntan, tetapi memahaminya membantu pemilik perniagaan membuat keputusan kewangan yang lebih bijak. Ini adalah cara untuk memadankan pendapatan anda dengan kos sebenar menjalankan perniagaan dan mengurus aset anda dengan bijak. <\/p>\n\n\n<style>.kb-row-layout-id8192_11e3f0-bf > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id8192_11e3f0-bf > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id8192_11e3f0-bf > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:80%;margin-left:auto;margin-right:auto;padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id8192_11e3f0-bf > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id8192_11e3f0-bf > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id8192_11e3f0-bf > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id8192_11e3f0-bf alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column8192_a64a2b-87 > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kadence-column8192_a64a2b-87 > .kt-inside-inner-col,.kadence-column8192_a64a2b-87 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column8192_a64a2b-87:hover > .kt-inside-inner-col,.kadence-column8192_a64a2b-87:hover > .kt-inside-inner-col:before{border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;}.kadence-column8192_a64a2b-87:hover > .kt-inside-inner-col{box-shadow:0px 0px 0px 15px var(--global-palette1, #3182CE);}.kadence-column8192_a64a2b-87 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column8192_a64a2b-87 > .kt-inside-inner-col{flex-direction:column;}.kadence-column8192_a64a2b-87 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column8192_a64a2b-87 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column8192_a64a2b-87{position:relative;}@media all and (max-width: 1024px){.kadence-column8192_a64a2b-87 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column8192_a64a2b-87 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column8192_a64a2b-87\"><div class=\"kt-inside-inner-col\">\n<h2 class=\"wp-block-heading has-text-align-center\">Inilah berita baiknya!<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Menguruskan aset tetap dan susut nilai tidak perlu rumit.<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Dengan <a href=\"https:\/\/adventus-consult.com\/ms\/penyelesaian-kami\/penyelesaian-perakaunan-awan\/#solutions\" title=\"Penyelesaian perakaunan awan\">penyelesaian perakaunan awan<\/a> kami, proses ini diautomatikkan dan disepadukan dengan lancar\u2014menjimatkan masa anda dan memastikan ketepatan.  <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dan dengan sokongan nasihat pakar daripada Adventus Business Consult, anda akan sentiasa mendapat panduan untuk membuat keputusan termaklum dan kekal patuh.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Biarkan sistem, dan kepakaran kami, melakukan tugas berat. Hubungi kami hari ini untuk mengetahui lebih lanjut. <\/p>\n<\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n<\/div><\/div><style>.kb-row-layout-id1582_778883-9f > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1582_778883-9f > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1582_778883-9f > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:80%;margin-left:auto;margin-right:auto;padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id1582_778883-9f > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1582_778883-9f > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id1582_778883-9f > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1582_778883-9f alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column1582_7533bf-17 > .kt-inside-inner-col,.kadence-column1582_7533bf-17 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1582_7533bf-17 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1582_7533bf-17 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1582_7533bf-17 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1582_7533bf-17 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1582_7533bf-17{position:relative;}@media all and (max-width: 1024px){.kadence-column1582_7533bf-17 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1582_7533bf-17 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1582_7533bf-17\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-spacer.kt-block-spacer-1582_ffbcf7-3f .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-1582_ffbcf7-3f .kt-divider{border-top-width:1px;height:1px;border-top-color:var(--global-palette2, #2B6CB0);width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-1582_ffbcf7-3f\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n\n<style>.wp-block-kadence-column.kb-section-dir-horizontal > .kt-inside-inner-col > .kt-info-box1582_e26f5b-40{max-width:600px;}.wp-block-kadence-column.kb-section-dir-horizontal > .kt-inside-inner-col > .kt-info-box1582_e26f5b-40 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0px;padding-top:4px;padding-right:8px;padding-bottom:4px;padding-left:8px;margin-top:10px;margin-right:0px;margin-bottom:10px;margin-left:0px;}.kt-info-box1582_e26f5b-40 .kt-blocks-info-box-link-wrap:hover .kt-blocks-info-box-learnmore,.kt-info-box1582_e26f5b-40 .kt-blocks-info-box-link-wrap .kt-blocks-info-box-learnmore:focus{color:#ffffff;background:#444444;border-color:#444444;}@media all and (max-width: 1024px){.kt-info-box1582_e26f5b-40 .kt-blocks-info-box-link-wrap{border-top:5px solid var(--global-palette2, #2B6CB0);border-right:5px solid var(--global-palette2, #2B6CB0);border-bottom:5px solid var(--global-palette2, #2B6CB0);border-left:5px solid var(--global-palette2, #2B6CB0);}}@media all and (max-width: 767px){.kt-info-box1582_e26f5b-40 .kt-blocks-info-box-link-wrap{border-top:5px solid var(--global-palette2, #2B6CB0);border-right:5px solid var(--global-palette2, #2B6CB0);border-bottom:5px solid var(--global-palette2, #2B6CB0);border-left:5px solid var(--global-palette2, #2B6CB0);}}<\/style>\n<div class=\"wp-block-kadence-infobox kt-info-box1582_e26f5b-40\"><a class=\"kt-blocks-info-box-link-wrap info-box-link kt-blocks-info-box-media-align-top kt-info-halign-center\" href=\"http:\/\/adventus-consult.com\/contact-us\/\"><div class=\"kt-blocks-info-box-media-container\"><div class=\"kt-blocks-info-box-media kt-info-media-animate-none\"><div class=\"kadence-info-box-icon-container kt-info-icon-animate-none\"><div class=\"kadence-info-box-icon-inner-container\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_navigation kt-info-svg-icon\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><polygon points=\"3 11 22 2 13 21 11 13 3 11\"\/><\/svg><\/span><\/div><\/div><\/div><\/div><div class=\"kt-infobox-textcontent\"><h2 class=\"kt-blocks-info-box-title\">Perlukan bantuan?<\/h2><p class=\"kt-blocks-info-box-text\">Kami berbesar hati untuk membincangkan keperluan anda dan memberikan anda cadangan percuma.<\/p><\/div><\/a><\/div>\n<\/div><\/div>\n\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Bayangkan anda membeli kereta baru untuk perniagaan anda. Lama kelamaan, nilai kereta itu jatuh kerana haus dan lusuh. Kehilangan nilai secara beransur-ansur itu dipanggil susut nilai. Secara ringkasnya, susut nilai ialah cara perniagaan mengambil kira kemerosotan nilai aset mereka dari semasa ke semasa. Mengapa Susut Nilai Penting? Susut nilai adalah lebih daripada sekadar konsep\u2014ia adalah&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":7172,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"class_list":["post-8396","page","type-page","status-publish","hentry"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"Ketahui apa itu susut nilai, sebab ia muncul dalam penyata kewangan dan lihat contoh kehidupan 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