Kupinda kwemakomisheni echikwereti akamisikidzwa
The subprime mortgage dambudziko muUnited States raive dambudziko rezvemari munyika dzakawanda rakaitika pakati pa2007 na2010 uye rakakonzera dambudziko rezvemari repasi rose ra2007-2008 [1] [2] Yakakonzerwa nekudzikira kukuru kwemitengo yezvivakwa muUnited States. Nyika dzinotevera kuputsika kwebhubhu redzimba, zvichitungamira kune kusarongeka kwembanje, kuvharirwa, uye kudzikiswa kwemitengo ine chekuita nemba. Kuderera kwekudyara kwekugara kwakatangira Kuderera Kukuru uye kwakateverwa nekuderedzwa kwekushandisa nedzimba uyezve nekudyara kwebhizinesi. Kudzikisira kwekushandisa kwainyanya kukosha munzvimbo dzine musanganiswa wechikwereti chepamba uye kuderera kwemutengo weimba [3].
Bhabhu redzimba rakatangira dambudziko rakapihwa mari nemamortgage-backed securities (MBS) uye collateralized debt obligations (CDOs), iyo yakatanga kupa mibairo yepamusoro (kureva zvibereko zviri nani) kupfuura zvibatiso zvehurumende, pamwe chete nekuyerwa kwengozi kunokwezva kubva kumasangano emitengo. Kunyangwe zvinhu zvedambudziko zvakawedzera kuoneka muna 2007, masangano makuru emari akati wandei akadonha munaGunyana 2008, nekukanganisa kukuru mukuyerera kwechikwereti kumabhizinesi nevatengi uye kutanga kwekuderera kwakanyanya kwepasirese[4].
Accounting kurapwa kwemari yekubva pachikwereti
Justin Pritchard, CFP, inyanzvi yekubhadhara uye nyanzvi yezvemari. Inovhara kubhengi, zvikwereti, mari, zvikwereti uye zvimwe zvakawanda zveThe Balance. Ane MBA kubva kuYunivhesiti yeColorado, uye akashandira masangano ezvikwereti uye mafemu makuru emari, pamwe nekunyora nezvemari yemunhu kweanopfuura makore makumi maviri.
Eric ane rezinesi akazvimirira inishuwarenzi broker muhupenyu, hutano, zvivakwa uye inishuwarenzi yekukuvadzwa. Akashanda anopfuura makore gumi nematatu mubasa reakaunzi rakavanzika uye reruzhinji uye anopfuura makore mana aine rezinesi semugadziri weinishuwarenzi. Ruzivo rwake rwekuverenga mutero rwakashanda sehwaro hwakasimba hwekutsigira bhuku rake razvino rebhizinesi.
Mari yemubereko chikamu chakakosha chechikwereti chero chipi zvacho, asi mari yekutanga yechikwereti haigone kufuratirwa. Aya makomisheni ekutanga mari yaungade kushandisa pafenicha nyowani, mari yekufambisa kana kuvandudza imba yako.
Mari yekutanga ndiyo makomisheni anobhadharwa kune mukweretesi kuti agadzirise chikumbiro chechikwereti. Zvichienderana nemukweretesi, mari yacho inogona kuiswa muchinhu chimwe chete kana kuputswa. Kana zvakanyorwa, mubhadharo unogona kupihwa mazita akasiyana, senge mari yekunyorera, mubhadharo wekunyoresa, uye muripo wekugadzirisa. Mhosva dzemukweretesi dzinogonawo kusanganisira "mapoinzi," inova mari yekubhadhara inokubvumira kuti uwane mubereko wakaderera.
Asc 310-20 mubhadharo wekubvisa chikwereti
A 5/1 adjustable rate mortgage (ARM) kana 5-year ARM chikwereti chemondi apo "5" ndiyo nhamba yemakore yako yekutanga mhindu icharamba yakagadziriswa. Iyo "1" inomiririra kuti kangani mubereko uchagadziriswa mushure mekunge makore mashanu ekutanga apera. Nguva dzakatarwa dzinonyanyozivikanwa makore matatu, 3, 5 uye gumi uye "7" ndiyo inonyanyo gadziriswa nguva. Zvakakosha kunyatsoverenga kondirakiti uye kubvunza mibvunzo kana uri kufunga nezveARM. Dzidza zvakawanda nezvekuti mitengo inochinjika inoshanduka sei.
An adjustable rate mortgage (ARM) imhando yechikwereti chine mubereko unogona kushanduka, kazhinji zvine chekuita ne index interest rate. Mari yako yemwedzi wega wega ichakwira kana kudzika zvichienderana nenguva yekutangwa kwechikwereti, mareti evhavha, uye index yemubereko. Ne ARM, mubereko uye kubhadhara pamwedzi kunogona kutanga kuderera pane yakatarwa-yero remoti, asi zvese mubereko uye mubhadharo wepamwedzi unogona kuwedzera zvakanyanya. Dzidza zvakawanda nezve mashandiro anoita maARM uye zvekungwarira.
Amortization zvinoreva kubhadhara chikwereti nekubhadhara nguva dzose nekufamba kwenguva, kuitira kuti mari yaunokwereta ideredze nemubhadharo wega wega. Zvikwereti zvakawanda zvemortgage zvinobhadharwa, asi zvimwe hazvina kubhadharwa zvizere, zvinoreva kuti iwe ucharamba uine chikwereti chemari mushure mekubhadhara kwako kwese. Kana mari yacho iri pasi pemari yemubereko inofanirwa mwedzi wega wega, mari yemortgage ichawedzera pane kuderera. Izvi zvinonzi negative amortization. Mamwe mapurogiramu echikwereti asina kubhadharwa zvizere panguva yechikwereti angada mubhadharo wakakura webharumu pakupera kwenguva yechikwereti. Ita shuwa kuti unoziva rudzi rwechikwereti chauri kuwana.
Kunyoresa mujenari yemakomisheni ekuvhura chikwereti
ASC 310-20 inopa gwara pamusoro pekucherechedzwa uye kuyerwa kwemari isingadzoserwe uye mitengo yekutanga ine chekuita nemhando dzese dzezvibvumirano zvechikwereti (semuenzaniso, mutengi, mbavha, yekutengesa, yekurenda) kunze kweiyo yakasarudzirwa muASC 310-20- 15-3 (semuenzaniso, mubhadharo uye mutengo une chekuita nezvikwereti zvinotakurwa nemutengo wakakodzera). Mari dzinocherechedzwa semhedzisiro yezvirongwa zviri kunze kwechikamu cheASC 310-20 dzinofanirwa kuverengerwa pasi peimwe inoshanda GAAP, semuenzaniso, ASC 606, Revenue. Tafura iri muASC 310-20-15-4 inotsanangura marudzi emuripo. zviridzwa zviri pasi pekutungamirwa kweASC 310-20.
d. Mari yekubhadhara isingaenderane nekupihwa kwechikwereti nemukweretesi achitambira muripo, asi, muchidimbu, kugadziridzwa kwegoho nekuti chikwereti chinoitwa pamitengo kana zvitemo zvingadai zvisina kutariswa pasina komisheni (semuenzaniso, mamwe makomisheni emubatanidzwa anokurukurwa mundima 310-20-25-19)
uye. Makomisheni anobhadhariswa kune anokwereta maererano nemaitiro ekutanga, kubhadhara kana kugadzirisazve chikwereti. Iri izwi rinosanganisira, asi risingaganhurirwe kune, mapoinzi, manejimendi, kugadzirisa, kuiswa, kunyorera, kunyora pasi, uye imwe mubhadharo pasi pechikwereti kana kutengeserana kwekutengesa, uye inosanganisirawo mari yekubatana uye yekutora chikamu. chechikwereti chakachengetwa nemukweretesi.
