مخصص الديون المشكوك فى تحصيلها والانخفاض في قيمة العملاء

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مخصص الديون المشكوك فى تحصيلها أو الانخفاض فى قيمة العملاء وده بيكون موجود فى اغلب القوائم المالية

يوجد في المبادئ المحاسبية مبدأ اسمه الحيطة والحذر وده معناه ان الشركه لازم تاخد فى اعتبارها الخسائر المحتملة مستقبلا نتيجة احتمال عدم تحصيل مديونياتها بالكامل من عملائها وده طبعا بيكون بشكل كبير علشان كده

طريقة الانخفاض فى قيمة العملاء تتماشى أيضا مع فكرة مبدأ المقابلة بين الإيرادات والمصروفات المباشرة وقيمة مصروف الانخفاض التى يتم الاعتراف بها خلال الفترة المالية أو العام يتم الاعتراف بها فى قائمة الدخل مصروف ويكون القيد كالتالي

ح/ مصروف الانخفاض فى قيمة العملاء

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ح/ الانخفاض فى قيمة العملاء

ورصيد العملاء الذى يظهر فى الميزانية سيكون إجمالي رصيد العملاء مخصوما منه رصيد الانخفاض فى قيمة العملاء

فيه طريقتين لاحتساب الانخفاض فى قيمة العملاء

الطريقة الأولى هي طريقة قائمة الدخل

الطريقة الثانية هي طريقة الميزانية

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Autonomous Mobile Robots are able to be installed within the facility in a simple way. They can be implemented using a modular deployment method that starts with a couple of units and adding more when you require them. This will help you avoid an incredibly high initial investment because instead of purchasing a large quantity of Autonomous Mobile Robots at one time it is possible to begin with two or three and then increase the number of units you have over time. Modular deployments save money and lets you put money into other projects. Additionally, you have the opportunity to analyze the effects Autonomous Mobile Robots have on your business and decide next steps.

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Some operations may be hesitant to explore automation options since they know that moving to a new facility could be in the near future. the in the near future. This makes sense. When the new facility is opened then the existing system will have to be taken down in the next two years. In such a scenario, Autonomous Mobile Robots can be used to bridge the gap in the time between. Autonomous Mobile Robots are able to be deployed quickly and moved around between facilities. This allows automation to be implemented even in the short-term. Autonomous Mobile Robots can be utilized by businesses to temporarily run a holiday operation or for operations that require moving within the next few years.

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