{"id":30730,"date":"2026-02-07T09:00:14","date_gmt":"2026-02-07T00:00:14","guid":{"rendered":"https:\/\/blog.agentsoft.co.kr\/index.php\/2026\/02\/07\/30730\/"},"modified":"2026-02-07T09:00:14","modified_gmt":"2026-02-07T00:00:14","slug":"%ea%b0%90%ea%b0%80%ec%83%81%ea%b0%81%ec%9d%98-%ec%9d%98%ec%9d%98%ec%99%80-%ea%b0%81-%ea%b0%90%ea%b0%80%ec%83%81%ea%b0%81%eb%b0%a9%eb%b2%95%eb%93%a4%ec%9d%84-%eb%b9%84%ea%b5%90-%ec%84%a4%eb%aa%85","status":"publish","type":"post","link":"https:\/\/blog.agentsoft.co.kr\/index.php\/2026\/02\/07\/30730\/","title":{"rendered":"\uac10\uac00\uc0c1\uac01\uc758 \uc758\uc758\uc640 \uac01 \uac10\uac00\uc0c1\uac01\ubc29\ubc95\ub4e4\uc744 \ube44\uad50 \uc124\uba85\ud558\uc2dc\uc624"},"content":{"rendered":"

<\/p>\n

\ubaa9\ucc28<\/strong><\/p>\n

\u2160. \uc11c\ub860<\/p>\n

\u2161. \ubcf8\ub860
\n1. \uac10\uac00\uc0c1\uac01(depreciation)\uc758 \uc758\uc758
\n2. \uac10\uac00\uc0c1\uac01\uc758 \ubcf8\uc9c8
\n1) \uc6a9\uc5ed\uc7a0\uc7ac\ub825\uc758 \uac10\uc18c\uc124
\n2) \uc790\ubcf8\ud68c\uc218\uc124
\n3) \ud604\ud589\uc6d0\uac00\uc124 \ub610\ub294 \ub300\uccb4\uc6d0\uac00\uc124
\n3. \uac10\uac00\uc0c1\uac01\ubc29\ubc95
\n1) \uade0\ub4f1\uc0c1\uac01\ubc95
\n(1) \uc0dd\uc0b0\ub7c9\ube44\ub840\ubc95
\n(2) \uc815\uc561\ubc95(\uc9c1\uc120\ubc95 :straight\u00adlinemethod)
\n2) \uccb4\uac10\uc0c1\uac01\ubc95
\n(1) \uc815\ub960\ubc95
\n(2) \uc5f0\uc218\ud569\uacc4\ubc95
\n(3) \uc774\uc911\uccb4\uac10\uc794\uc561\ubc95(double-declining balance method)
\n3) \uccb4\uc99d\uc0c1\uac01\ubc95
\n(1) \uc5f0\uae08\ubc95
\n(2) \uc0c1\uac01\uae30\uae08\ubc95
\n4) \ud2b9\uc218\uc0c1\uac01\ubc95
\n(1) \uc7ac\uace0\ubc95
\n(2) \ud3d0\uae30\ubc95\uacfc \uad50\uccb4\ubc95
\n(3) \uc870\ubcc4\ubc95\uacfc \uc885\ud569\ubc95
\n4. \uc2dc\uc0ac\uc810<\/p>\n

\u2162. \uacb0\ub860<\/p>\n

IV. \ucc38\uace0\ubb38\ud5cc<\/p>\n

\ubcf8\ubb38\ub0b4\uc6a9<\/strong><\/p>\n

\u2160. \uc11c\ub860<\/p>\n

\uac10\uac00\uc0c1\uac01(depreciation)\uc758 \ud6a8\uacfc\ub294 \uace0\uc815\uc790\uc0b0(fixedassets)\uc744 \uc720\ub3d9\ud654\ud558\uba70 \uae30\uac04\uc190\uc775\uacc4\uc0b0\uacfc \uc6d0\uac00\uacc4\uc0b0\uc744 \uc815\ud655\ud788 \ud558\ub294\ub370 \uc788\uc73c\uba70, \uace0\uc815\uc790\uc0b0\uc744 \uc720\ub3d9\ud654\ud55c \uacb0\uacfc\ub294 \uae30\uc5c5\uc758 \uc790\uae30\uae08\uc735\uc5d0 \uc758\ud55c \uc790\ubcf8\uc870\ub2ec\ubc29\ubc95\uc774 \ub418\ub294 \uac83\uc774\uba70 \ub610\ud55c \uace0\uc815\uc790\uc0b0\uc774\ub77c\ub294 \ud22c\ud558\uc790\ubcf8\uc744 \uac10\uac00\uc0c1\uac01\uc774\ub77c\ub294 \uc218\ub2e8\uc744 \ud1b5\ud558\uc5ec \ud22c\ud558\uc790\ubcf8\uc744 \ud68c\uc218 \ud560 \uc218 \uc788\ub294 \uac83\uc774\ub2e4. \uae30\uc5c5\uc758 \uaddc\ubaa8\uac00 \uac70\ub300\ud654 \ub418\uc5b4\uac10\uc5d0 \ub530\ub77c \uae30\uc5c5\uc758 \uc804\uccb4 \uc790\uc0b0 \uc911 \uc5d0\uc11c \uace0\uc815\uc790\uc0b0\uc758 \uc810\uc720\ube44\uc728\uc774 \ub354\uc6b1 \ub354 \ub192\uc544\uc9c0\uace0 \uc788\uc73c\uba70 \uacfc\ud559\uae30\uc220\uc758 \ubc1c\ub2ec \uc18d\ub3c4\uac00 \uae09\uc18d\ud788 \ube68\ub77c \ub178\ud6c4\uc124\ube44\ub97c \ucd5c\uc2e0\uc758 \uc124\ube44\ub85c \uad50\uccb4\ud558\uc5ec\uc57c \ud560 \uc2dc\uc810\uc5d0 \ub9c9\ub300\ud55c \uc790\ubcf8\ud22c\ud558\ub294 \uae30\uc5c5\uc758 \uc21c\uc774\uc775\uc5d0 \ucee4\ub2e4\ub780 \uc601\ud5a5\uc744 \ubbf8\uce58\uace0 \uc788\ub2e4. \uc774 \ud22c\ud558\uc790\ubcf8\uc758 \uc870\ub2ec\ubc29\ubc95\uc5d0\ub294 \uc8fc\uc2dd\uc774\ub098 \uc0ac\ucc44\uc758 \ubc1c\ud589\uc5d0 \uc758\uc874\ud560 \uc218\ub3c4 \uc788\uc73c\ub098 \uae30\uc5c5\uc758 \uc7ac\ubb34\uc801 \uac74\uc804\uc131\uc744 \uc720\uc9c0\ud558\uba74\uc11c \uc131\uc7a5\ubc1c\uc804 \uc2dc\ucf1c \ub098\uc544\uac00\ub824\uba74 \uac10\uac00\uc0c1\uac01\uacfc \uac19\uc740 \uc790\uae30\uae08\uc735\uc758 \uae30\ub2a5\uc774 \ud070 \uc758\uc758\ub97c \uc9c0\ub2c8\uac8c \ub418\ub294 \uac83\uc774\ub2e4. \ub530\ub77c\uc11c \ubcf8\ub860\uc5d0\uc11c\ub294 \uac10\uac00\uc0c1\uac01\uc758 \uc758\uc758\uc640 \uac01 \uac10\uac00\uc0c1\uac01\ubc29\ubc95\ub4e4\uc744 \ube44\uad50 \uc124\uba85\ud574 \ubcf4\uaca0\ub2e4. <\/p>\n

\u2161. \ubcf8\ub860<\/p>\n

1. \uac10\uac00\uc0c1\uac01(depreciation)\uc758 \uc758\uc758<\/p>\n

\uac10\uac00\uc0c1\uac01(depreciation)\uc740 \uc5ec\ub7ec \uac00\uc9c0 \uc785\uc7a5\uc5d0\uc11c \uadf8 \uc758\ubbf8\ub97c \uc0b4\ud3b4 \ubcfc \uc218 \uc788\uace0 \ubc18\ub4dc\uc2dc \ud55c\uac00\uc9c0\uc758 \uc758\uc758\uc640 \ubaa9\uc801\ub9cc\uc744 \uc704\ud574 \uc2e4\ud589\ub418\ub294 \uac83\uc740 \uc544\ub2c8\ub2e4. \uadf8\ub7ec\ubbc0\ub85c \uac10\uac00\uc0c1\uac01\uc5d0 \uad00\ud55c \ub17c\uc758\ub294 \ub9ce\uc774 \uc788\uc73c\ub098 \uadf8 \ubcf8\uc9c8\uc744 \uc815\uc758\ud558\ub294 \uac83\uc740 \ub9e4\uc6b0 \uc5b4\ub824\uc6b4 \uc77c\uc774\ub2e4. \ud2b9\ud788 \uc624\ub298\ub0a0 \ud604\ub300\uae30\uc5c5\uc740 \uadf8 \uaddc\ubaa8\uc758 \ud655\ub300\uc640 \ub300\ub7c9 \uc0dd\uc0b0\uccb4\uc81c\ub85c \uc778\ud558\uc5ec \uace0\uc815\uc790\uc0b0\uc774 \ucc28\uc9c0\ud558\ub294 \ube44\uc911\uc774 \ucee4\uc9d0\uc5d0 \ub530\ub77c \uc774\uc5d0 \ube44\ub840\ud558\uc5ec \uac10\uac00\uc0c1\uac01\uc5d0 \ub300\ud55c \ud68c\uacc4\ucc98\ub9ac\uac00 \uc911\uc694\ud55c \ubb38\uc81c\ub85c \uc81c\uae30\ub418\uace0 \uc788\ub2e4. \uc77c\ubc18\uc801\uc73c\ub85c \uac10\uac00\uc0c1\uac01\uc774\ub780 \uc720\ud615\uc790\uc0b0\uc758 \uc790\uc0b0\uac00\uce58\uc758 \uac10\uc18c \ub610\ub294 \uc790\uc0b0\uc6d0\uac00\uc758 \uc18c\uba78\uc744 \ub73b\ud558\ub294 \uac83\uc73c\ub85c, \ucde8\ub4dd\uc6d0\uac00\ub97c \uacbd\uc81c\uc801 \ud6a8\uc775\uc774 \uc9c0\uc18d\ub418\ub294 \uae30\uac04\uc778 \ub0b4\uc6a9\uc5f0\uc218\uc5d0 \uac78\uccd0 \ud569\ub9ac\uc801\uc774\uace0 \uccb4\uacc4\uc801\uc778 \ubc29\ubc95(\uac10\uac00\uc0c1\uac01\ubc29\ubc95)\uc5d0 \uc758\ud574 \ubc30\ubd84\ud558\ub294 \uac83\uc744 \ub9d0\ud55c\ub2e4. \uc989 \uac10\uac00\uc0c1\uac01\uc774\ub780 \ucde8\ub4dd\uc6d0\uac00\uc758 \ubc30\ubd84\uacfc\uc815\uc774\uc9c0 \uc790\uc0b0\uc758 \ud3c9\uac00\uacfc\uc815\uc774 \uc544\ub2c8\ub77c\ub294 \uac83\uc774\ub2e4. \ub530\ub77c\uc11c \uc0ac\uc6a9\uc744 \uc911\ub2e8\ud558\uace0 \ucc98\ubd84 \ub610\ub294 \ud3d0\uae30\ud560 \uc720\ud615\uc790\uc0b0 \uc774\uc678\uc758 \uc790\uc0b0\uc740 \uacc4\uc18d\ud558\uc5ec \uac10\uac00\uc0c1\uac01\uc744 \ud558\uc5ec\uc57c \ud55c\ub2e4.<\/p>\n

\ucd9c\ucc98 : \ud574\ud53c\ucea0\ud37c\uc2a4<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

\ubaa9\ucc28 \u2160. \uc11c\ub860 \u2161. \ubcf8\ub860 1. \uac10\uac00\uc0c1\uac01(depreciation)\uc758 \uc758\uc758 2. \uac10\uac00\uc0c1\uac01\uc758 \ubcf8\uc9c8 1) \uc6a9\uc5ed\uc7a0\uc7ac\ub825\uc758 \uac10\uc18c\uc124 2) \uc790\ubcf8\ud68c\uc218\uc124 3) \ud604\ud589\uc6d0\uac00\uc124 \ub610\ub294 \ub300\uccb4\uc6d0\uac00\uc124 3. \uac10\uac00\uc0c1\uac01\ubc29\ubc95 1) \uade0\ub4f1\uc0c1\uac01\ubc95 (1) \uc0dd\uc0b0\ub7c9\ube44\ub840\ubc95 (2) \uc815\uc561\ubc95(\uc9c1\uc120\ubc95 :straight\u00adlinemethod) 2) \uccb4\uac10\uc0c1\uac01\ubc95 (1) \uc815\ub960\ubc95 (2) \uc5f0\uc218\ud569\uacc4\ubc95 (3) \uc774\uc911\uccb4\uac10\uc794\uc561\ubc95(double-declining balance method) 3) \uccb4\uc99d\uc0c1\uac01\ubc95 (1) \uc5f0\uae08\ubc95 (2) \uc0c1\uac01\uae30\uae08\ubc95 4) \ud2b9\uc218\uc0c1\uac01\ubc95 (1) \uc7ac\uace0\ubc95 (2) \ud3d0\uae30\ubc95\uacfc \uad50\uccb4\ubc95 (3) \uc870\ubcc4\ubc95\uacfc \uc885\ud569\ubc95 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[38117,12896,38368,38370,38369],"class_list":["post-30730","post","type-post","status-publish","format-standard","hentry","category-uncategorized","tag-ecmo-","tag-12896","tag-38368","tag-38370","tag-38369"],"_links":{"self":[{"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/posts\/30730","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/comments?post=30730"}],"version-history":[{"count":0,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/posts\/30730\/revisions"}],"wp:attachment":[{"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/media?parent=30730"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/categories?post=30730"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/tags?post=30730"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}