{"id":1670,"date":"2026-01-16T15:54:32","date_gmt":"2026-01-16T15:54:32","guid":{"rendered":"https:\/\/zetunas.com\/?p=1670"},"modified":"2026-01-16T15:57:43","modified_gmt":"2026-01-16T15:57:43","slug":"hesap-koduna-aldanmayin-yeniden-degerlemede-emtia-tuzagi-ve-riskler","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2026\/01\/16\/hesap-koduna-aldanmayin-yeniden-degerlemede-emtia-tuzagi-ve-riskler\/","title":{"rendered":"HESAP KODUNA ALDANMAYIN! YEN\u0130DEN DE\u011eERLEMEDE “EMT\u0130A” TUZA\u011eI VE R\u0130SKLER"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

VUK M\u00fckerrer Madde 298\/(\u00c7) f\u0131kras\u0131 kapsam\u0131nda yap\u0131lacak yeniden de\u011ferleme i\u015flemlerinde, bir iktisadi k\u0131ymetin bilan\u00e7onun aktifinde yer almas\u0131, onun her durumda yeniden de\u011ferlemeye tabi tutulabilece\u011fi anlam\u0131na gelmez. Kanun koyucu, k\u0131ymetin KULLANIM AMACINA VE \u0130\u015eLETMEN\u0130N FAAL\u0130YET KONUSUNA BAKARAK baz\u0131 s\u0131n\u0131rlamalar getirmi\u015ftir.

1. Yeniden De\u011ferleme Yap\u0131lamayacak Temel \u0130\u015flemler
A\u015fa\u011f\u0131daki mahiyetteki iktisadi k\u0131ymetler, bu niteliklerini koruduklar\u0131 s\u00fcrece yeniden de\u011ferleme imkan\u0131ndan yararlanamazlar:

Sat-Kirala-Geri Al (Sell-Leaseback):\u00a0Bu i\u015fleme konu edilen k\u0131ymetler.
Kira Sertifikas\u0131 \u0130hrac\u0131:\u00a0Bu ama\u00e7la kullan\u0131lan iktisadi k\u0131ymetler.

2. Kritik E\u015fik: “Emtia” Niteli\u011findeki K\u0131ymetler ve Hesap \u0130sminden Ba\u011f\u0131ms\u0131zl\u0131k
Yeniden de\u011ferleme uygulamas\u0131nda en \u00e7ok dikkat edilmesi gereken husus, i\u015fletmenin faaliyet konusudur.\u00a0Al\u0131m, sat\u0131m ve in\u015fa i\u015fleri ile devaml\u0131 olarak u\u011fra\u015fanlar\u0131n, BU AMA\u00c7LA aktiflerinde kay\u0131tl\u0131 bulunan k\u0131ymetleri (gayrimenkul, ara\u00e7, i\u015f makinesi vb.)\u00a0“emtia”\u00a0h\u00fckm\u00fcndedir.

\u26a0\ufe0f\u00a0\u00d6NEML\u0130 KURAL:\u00a0Bir k\u0131ymetin emtia niteli\u011finde olup olmad\u0131\u011f\u0131 belirlenirken, o k\u0131ymetin muhasebe sisteminde\u00a0hangi hesapta (252, 253, 254 vb.) izlendi\u011fi veya kay\u0131tl\u0131 oldu\u011fu \u00f6nem arz etmez.\u00a0\u00d6nemli olan k\u0131ymetin i\u015fletme i\u00e7indeki fonksiyonudur. E\u011fer k\u0131ymet sat\u0131\u015f veya in\u015fa amac\u0131 ta\u015f\u0131yorsa, amortismana tabi olsa dahi (\u00f6zel durumlar hari\u00e7) yeniden de\u011ferleme yap\u0131lamaz.

3. Kiralamaya Konu Edilen K\u0131ymetlerde \u0130nce \u00c7izgi

\u0130\u015fletmelerin kiralamaya konu ettikleri iktisadi k\u0131ymetler normal \u015fartlarda yeniden de\u011ferlemeye tabidir. Ancak burada\u00a0“faaliyetin devaml\u0131l\u0131\u011f\u0131”\u00a0ve\u00a0“ana ama\u00e7”\u00a0kriteri devreye girer:

Genel Kural:\u00a0Kiraya verilen binalar veya ara\u00e7lar (emtia niteli\u011finde olmamak kayd\u0131yla) yeniden de\u011ferlenebilir.

\u0130stisna:\u00a0E\u011fer bir m\u00fckellef ara\u00e7 al\u0131m-sat\u0131m\u0131yla u\u011fra\u015f\u0131yorsa, elindeki arac\u0131 satmadan \u00f6nce k\u0131sa s\u00fcreli\u011fine kiraya vermi\u015f olmas\u0131, o arac\u0131n “emtia” vasf\u0131n\u0131 de\u011fi\u015ftirmez. Bu durumda ara\u00e7, sat\u0131\u015f ama\u00e7l\u0131 bir stok (emtia) say\u0131lmaya devam etti\u011fi i\u00e7in yeniden de\u011ferlemeden yararland\u0131r\u0131lamaz.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_hesap-koduna-aldanmayin-yeni%CC%87den-de%C4%9Ferlemede-activity-7417509138076905473-mfdX?utm_source=share&utm_medium=member_desktop&rcm=ACoAADLETHkBo7W5WV4LoRmhYdIARpF79rFeJP0<\/a><\/p>\n\n\n\n

Sayg\u0131lar\u0131m\u0131zla.<\/p>\n","protected":false},"excerpt":{"rendered":"

VUK M\u00fckerrer Madde 298\/(\u00c7) f\u0131kras\u0131 kapsam\u0131nda yap\u0131lacak yeniden de\u011ferleme i\u015flemlerinde, bir iktisadi k\u0131ymetin bilan\u00e7onun aktifinde yer almas\u0131, onun her durumda yeniden de\u011ferlemeye tabi tutulabilece\u011fi anlam\u0131na gelmez. Kanun koyucu, k\u0131ymetin KULLANIM AMACINA VE \u0130\u015eLETMEN\u0130N FAAL\u0130YET KONUSUNA BAKARAK baz\u0131 s\u0131n\u0131rlamalar getirmi\u015ftir. 1. Yeniden De\u011ferleme Yap\u0131lamayacak Temel \u0130\u015flemlerA\u015fa\u011f\u0131daki mahiyetteki iktisadi k\u0131ymetler, bu niteliklerini koruduklar\u0131 s\u00fcrece yeniden de\u011ferleme imkan\u0131ndan […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[],"class_list":["post-1670","post","type-post","status-publish","format-standard","hentry","category-mevzuat"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1670","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/comments?post=1670"}],"version-history":[{"count":1,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1670\/revisions"}],"predecessor-version":[{"id":1673,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1670\/revisions\/1673"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1670"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1670"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1670"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}