Wear. Types of wear and classification

Everyone has known for a long time that everything around has a property to wear out. This applies to both buildings and to any equipment. And to replace equipment and real estate items is needed not only when they fail, but also with the appearance of more modern equipment.

This will save significant amounts on the repair of old machinery and equipment and get a faster and safer production. Well with these processes are familiar specialists in accounting and economics.

Determination of wear

It is not difficult to understand what wear is. This is the loss of the original properties of the object. This happens for a variety of different reasons and their combination: natural, temporary, economic and technological. No less important are the progress and impact of man.

In accounting, this concept is closely intertwined with depreciation. Someone considers the concepts identical, but the difference is significant. Wear reflects the physical side of the production process, and depreciation - economic, that is, the redistribution of the cost of deformations to the cost of products and the allocation of funds for the purchase of new equipment.

The latter may become obsolete in various ways, which directly affects wear and tear. Types of wear can be classified according to different signs. There is physical wear and functional. Each of them is also divided into groups.

Physical deterioration

This is a direct loss of the original properties during the operation of objects. Wear can be presented as complete and partial. In the latter case, the equipment must be repaired by repair. In other situations, only write-off or use as spare parts is allowed.

There is also a more detailed classification of physical depreciation:

• The first kind - the equipment is worn out as a result of proper operation;
• The second kind - the originator of damage to equipment and buildings is nature, violation of the rules of use, etc .;
• Continuous - gradual loss of original properties due to the use of equipment;
• Emergency - sudden (its frequent cause becomes latent wear).

The types of wear described above can be determined not only for the unit of equipment as a whole. But also for its components.

In terms of the types of physical wear and tear are not particularly different from the moral.

Functional wear

If everything is sufficiently transparent with the physical one, then in the case of the functional one, it should be clarified that here it is a question of reducing the attractiveness of machines as a result of manufacturing equipment using new technologies. Functional wear is divided into the following types:

• Partial - equipment becomes unprofitable to use for a full production cycle, but it can still be suitable for some specific operations.
• Full - wear leads to the fact that the equipment can not be used for production purposes. It is suitable only for writing off or applying as spare parts.

There are functional wear and other classification - for reasons of occurrence. It distinguishes the following types:

• Moral wear is the appearance on the market of more advanced equipment, similar to that used in production. Types of obsolescence are caused by excessive capital or operating costs.
• Technological wear and tear - the emergence of a more advanced production technology. It can be reduced by the number and composition of equipment.

Economic Wear

Not only nature and time affect the types of wear. The economy, its development and indicators also affect the devaluation of technology. Wear is directly related to such factors as:

• Decrease in demand for the products manufactured by the enterprise.
• Inflation. There is a need to buy raw materials at higher prices, raise wages to workers, there are other similar costs, but prices do not increase for products at an appropriate cost.
• Increased competition.
• The growth of interest rates on loans for organizations that are issued for certain purposes (for example, the acquisition of new equipment).
• Changes in commodity markets.
• The introduction of restrictions on the use of certain models of equipment for environmental reasons.

Both the real estate and various equipment groups can become obsolete and lose their properties. Each company has its own complete list of where wear is manifested. Wear types also have their own classification.

Instruments

Lifetime and compliance with instructions affect the condition of the tools. With active or incorrect use of them, they are more prone to deformation and lose their original properties. Types of tool wear vary:

• Deformation of the surface;
• Formation of notches;
• Plastic deformation ;
• Chipping;
• Cracks;
• Growths of various types.

Each of them has its own reasons and ways to repair the damage. Measures taken to combat the resulting wear of the tool, help to extend its service life and perform better work.

Details

As a result of constant use, the size, shape, and integrity of parts of equipment can change. This happens for many reasons, which allow us to distinguish the following types of wear:

• mechanical;
• Molecular-mechanical;
• Corrosion-mechanical.

An excellent prevention is the timely lubrication of parts, regardless of whether the equipment (machines, machines, machinery, etc.) is in operation or in a warehouse.

Building

Any structure with time loses its strength. To extend his life it is possible both through proper exploitation, and by timely repair or reconstruction. Types of depreciation of buildings are as follows:

• Physical - the impact of time and external factors on the object.
• Functional - when the building ceases to meet the requirements imposed on structures and activities of this type.
• External - the influence exerted by external economic factors.

In this case, the objects are divided into elements of two categories: long-term and subject to rapid wear. The first group includes walls, and the second group includes the roof, pipes, etc.

Types of depreciation of real estate are the same regardless of the nature of its use and location. The only difference is that physical wear in different climatic conditions can proceed slower or faster.

Also there are not only types of equipment wear, but also methods for determining the deformation of equipment. Consider them.

Methods: how to determine wear and tear

Wear types are more often defined as physical and moral, without a more detailed subdivision into subgroups. Determine their degree will help the following methods:

• Observation - a direct method for determining wear (inspection of the object and various tests);
• By life-span - the ratio of the regulatory period of operation to the time of use makes it clear how much the equipment has lost its original properties;
• The enlarged estimation of a technical condition - definition of deterioration on a special scale;
• Direct monetary measurement - the ratio of the cost of repair to the price of a new unit of equipment;
• The profitability of functioning is the ratio of the reduction of net income to the maximum possible.

Each of the methods more or less accurately reflects the state of objects, but in practice the direct method is used much less frequently than others.

Methods of accounting

As it becomes understood, it is possible to identify and classify the most diverse types of wear. Depreciation on them is also calculated by several methods. It:

• linear;
• The method of decreasing balance ;
• By the amount of years of useful use;
• In proportion to the volume of output.

All these methods are applied in the accounting department of enterprises, depending on what the firm is engaged in and what its volume of production.

In the life and activity of each enterprise, it is necessary to pay much attention to wear and tear. It is through the proper use of equipment and items of real estate, timely repair and replacement, the company will receive quality goods with the minimum necessary costs.