{"id":12681,"date":"2022-10-15T09:02:34","date_gmt":"2022-10-15T07:02:34","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/dlhodoby-majetok-v-uctovnych-smerniciach\/"},"modified":"2023-06-26T11:04:23","modified_gmt":"2023-06-26T09:04:23","slug":"dlhodoby-majetok-v-uctovnych-smerniciach","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/dlhodoby-majetok-v-uctovnych-smerniciach\/","title":{"rendered":"Dlhodob\u00fd majetok v \u00fa\u010dtovn\u00fdch smerniciach"},"content":{"rendered":"<h2><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\">\ufeff<\/span>Dlhodob\u00fd hmotn\u00fd a nehmotn\u00fd majetok v \u00fa\u010dtovn\u00edctve<\/h2>\n<p>Pripome\u0148me si <strong>z\u00e1kladn\u00e9 pravidl\u00e1<\/strong>, ktor\u00e9 upravuj\u00fa problematiku hmotn\u00e9ho a nehmotn\u00e9ho majetku v\u00a0\u00fa\u010dtovn\u00edctve podnikate\u013eov.<\/p>\n<p>Postup \u00fa\u010dtovania hmotn\u00e9ho a nehmotn\u00e9ho majetku sa odv\u00edja od toho, \u010di je tento majetok pova\u017eovan\u00fd za dlhodob\u00fd alebo nie. Pre dlhodob\u00fd majetok plat\u00ed, \u017ee <strong>doba jeho pou\u017eite\u013enosti je dlh\u0161ia ne\u017e jeden rok.<\/strong><\/p>\n<p><strong>Nie je to v\u0161ak jedin\u00e1 podmienka<\/strong>, ktor\u00fa vyhodnocujeme, pred zaraden\u00edm hmotn\u00e9ho alebo nehmotn\u00e9ho majetku medzi majetok dlhodob\u00fd. \u010eal\u0161ie podmienky sa l\u00ed\u0161ia v\u00a0z\u00e1vislosti na druhu majetku. My sa zameriame iba na jednu z\u00a0nich, konkr\u00e9tne na limit ocenenia tohoto majetku. Niektor\u00e9 polo\u017eky sa toti\u017e st\u00e1vaj\u00fa <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/dlhodoby-hmotny-majetok\/\">dlhodob\u00fdm majetkom<\/a> bez oh\u013eadu na v\u00fd\u0161ku ocenenia, in\u00e9 iba ako prekro\u010d\u00ed ich ocenenie limit stanoven\u00fd \u00fa\u010dtovnou jednotkou v internej smernici.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/house-1477041_1280.jpg\" alt=\"\" width=\"668\" height=\"376\" class=\"aligncenter size-single-post-thumb wp-image-101611\" \/><\/p>\n<h2>Limit ocenenia dlhodob\u00e9ho hmotn\u00e9ho majetku<\/h2>\n<p>Polo\u017eky, ktor\u00e9 pova\u017eujeme za <strong>dlhodob\u00fd hmotn\u00fd majetok iba v\u00a0pr\u00edpade, \u017ee ich ocenenie prekro\u010d\u00ed limit stanoven\u00fd \u00fa\u010dtovnou jednotkou<\/strong>:<\/p>\n<ul>\n<li>hmotn\u00e9 hnute\u013en\u00e9 veci a ich s\u00fabory so samostatn\u00fdm technicko-ekonomick\u00fdm ur\u010den\u00edm,<\/li>\n<li>dospel\u00e9 zvierat\u00e1 a ich skupiny,<\/li>\n<li>technick\u00e9 zhodnotenie v\u00a0\u0161pecifick\u00fdch pr\u00edpadoch.<\/li>\n<\/ul>\n<p>Najv\u00fdznamnej\u0161ie polo\u017eky, ktor\u00e9 s\u00fa pova\u017eovan\u00e9 za <strong>dlhodob\u00fd hmotn\u00fd majetok bez oh\u013eadu na v\u00fd\u0161ku ocenenia<\/strong>:<\/p>\n<ul>\n<li>pozemky,<\/li>\n<li>stavby.<\/li>\n<\/ul>\n<h2>Limit ocenenia dlhodob\u00e9ho nehmotn\u00e9ho majetku<\/h2>\n<p>Polo\u017eky, ktor\u00e9 pova\u017eujeme za <strong>dlhodob\u00fd nehmotn\u00fd majetok iba v\u00a0pr\u00edpade, \u017ee ich ocenenie prekro\u010d\u00ed limit stanoven\u00fd \u00fa\u010dtovnou jednotkou<\/strong>:<\/p>\n<ul>\n<li>software,<\/li>\n<li>ocenite\u013en\u00e9 pr\u00e1va,<\/li>\n<li>nehmotn\u00e9 v\u00fdsledky v\u00fdvoja,<\/li>\n<li>technick\u00e9 zhodnotenie v \u0161pecifick\u00fdch pr\u00edpadoch.<\/li>\n<\/ul>\n<p>Najv\u00fdznamnej\u0161ie polo\u017eky, ktor\u00e9 s\u00fa pova\u017eovan\u00e9 za <strong>dlhodob\u00fd nehmotn\u00fd majetok bez oh\u013eadu na v\u00fd\u0161ku ocenenia<\/strong>:<\/p>\n<ul>\n<li>emisn\u00e9 povolenky,<\/li>\n<li>preferen\u010dn\u00e9 limity.<\/li>\n<\/ul>\n<link rel=\"stylesheet\" href=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\r\n<script type=\"text\/javascript\">\r\n    var smFormInterval = null;\r\n\r\n    jQuery(document).ready(function() {\r\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \r\n            e.preventDefault();\r\n\r\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\r\n            }\r\n            else\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\r\n            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\"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\r\n                type: \"POST\",\r\n                dataType: \"text\",\r\n                cache: false,\r\n                data: {\r\n                    \"email\": email,\r\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\r\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\r\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\r\n                }\r\n            }).done(function (response, textStatus, jqXHR)\r\n            {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\r\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n            });\r\n\r\n            return false;\r\n        });\r\n    });\r\n\r\n    function shortcodeSmartmailingForm_validateEmail(email)\r\n    {\r\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\r\n        return re.test(email);\r\n    }\r\n<\/script>\r\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12681\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Odoberajte \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 novinky zrozumite\u013ene a v\u010das            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a na\u0161e \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 tipy v\u00e1m bud\u00fa chodi\u0165 priamo do e-mailu.                    <a class=\"info\" title=\"E-maily v\u00e1m bud\u00fa zasielan\u00e9 maxim\u00e1lne dvakr\u00e1t do mesiaca. Z odberu sa m\u00f4\u017eete kedyko\u013evek odhl\u00e1si\u0165.\">info<\/a>\r\n                <\/p>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        <div class=\"ffooter\">\r\n            <div class=\"se-body\">\r\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadajte v\u00e1\u0161 e-mail\" \/>\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12681\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\r\n\r\n                <div class=\"se-submit\">\r\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chcem by\u0165 v obraze\">Chcem by\u0165 v obraze<\/button>\r\n                                          <p class=\"mlctr success\" style=\"display: none;\">\u010eakujeme, <strong>skontrolujte Va\u0161u e-mailov\u00fa schr\u00e1nku<\/strong> pre potvrdenie odberu.<\/p>\r\n                                    <\/div>\r\n            <\/div>\r\n                          <p class=\"smart-disclaimer\">Odoslan\u00edm s\u00fahlas\u00edte s na\u0161imi\r\n                 <a href=\"\/ochrana-osobnych-udajov\/\" target=\"_blank\">z\u00e1sadami pre spracovanie osobn\u00fdch \u00fadajov<\/a>.\r\n              <\/p>\r\n                    <\/div>\r\n    <\/div>\r\n<\/form>\n<h2>\u00da\u010dtovn\u00e9 smernice<\/h2>\n<p>Mnoho \u00fa\u010dtovn\u00fdch jednotiek si vo svojich vn\u00fatorn\u00fdch smerniciach stanovilo limit pre <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/slovnik-pojmov\/ocenovanie-majetku\/\">ocenenie dlhodob\u00e9ho hmotn\u00e9ho<\/a> a nehmotn\u00e9ho majetku<strong> v rovnakej v\u00fd\u0161ke ako je da\u0148ov\u00fd limit<\/strong> pre vstupn\u00fa cenu hmotn\u00e9ho majetku (nad 1\u00a0700 \u20ac) a nehmotn\u00e9ho majetku (2\u00a0400 \u20ac).<\/p>\n<p>D\u00f4vody nie je potrebn\u00e9 dlho vysvet\u013eova\u0165, povinnos\u0165 vies\u0165 rozdielnu <a href=\"https:\/\/www.money.sk\/vlastnosti\/evidencia-majetku-s3\/\">evidenciu hmotn\u00e9ho a\u00a0nehmotn\u00e9ho majetku<\/a> pre \u00fa\u010dtovn\u00e9 a\u00a0da\u0148ov\u00e9 \u00fa\u010dely je jednozna\u010dne nepohodln\u00e1 a\u00a0ak\u00e9ko\u013evek zjednodu\u0161enie je v\u00edtan\u00e9.<\/p>\n<p>\u00da\u010dtovn\u00e1 jednotka si m\u00f4\u017ee v\u00a0internej smernici ur\u010di\u0165 aj ni\u017e\u0161\u00ed limit na <a href=\"https:\/\/www.money.sk\/navod\/dlhodoby-majetok-obstaranie-odpisy-vyradenie\/\">odpisovanie majetku<\/a>, ne\u017e je ur\u010den\u00e1 v\u00a0z\u00e1kone \u010d. 595\/2003 Z. z. o\u00a0dani z\u00a0pr\u00edjmov. V\u00a0takom pr\u00edpade bud\u00fa vypo\u010d\u00edtan\u00e9 \u00fa\u010dtovn\u00e9 odpisy rovn\u00e9 da\u0148ov\u00fdm \u00fa\u010dtovn\u00fdm odpisom. Dlhodob\u00fd nehmotn\u00fd majetok sa nezara\u010fuje do \u00fa\u010dtovn\u00fdch skup\u00edn, ale odpisuje sa pod\u013ea predpokladanej doby pou\u017eite\u013enosti.<\/p>\n<h2>St\u00e1los\u0165 pou\u017eit\u00fdch \u00fa\u010dtovn\u00fdch met\u00f3d<\/h2>\n<p>Jedna zo z\u00e1kladn\u00fdch z\u00e1sad pre <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/co-je-podvojne-uctovnictvo-a-kto-ho-musi-viest\/\">vedenie \u00fa\u010dtovn\u00edctva<\/a> je <strong>z\u00e1sada st\u00e1losti pou\u017eit\u00fdch met\u00f3d<\/strong> zakotven\u00e1 v \u00a7 7 z\u00e1kona \u010d. 431\/2002 Z. z. o \u00fa\u010dtovn\u00edctve. <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/kategorie-uctovnych-jednotiek-zistite-kam-patrite\/\">\u00da\u010dtovn\u00e9 jednotky<\/a> m\u00f4\u017eu meni\u0165 svoje \u00fa\u010dtovn\u00e9 met\u00f3dy iba medzi jednotliv\u00fdmi \u00fa\u010dtovn\u00fdmi obdobiami, ak doch\u00e1dza k\u00a0zmene predmetu podnikania, pr\u00edpadne z\u00a0d\u00f4vodu spresnenia vern\u00e9ho zobrazenia \u010di skvalitnenia vypovedacej schopnosti \u00fa\u010dtovnej z\u00e1vierky. Inform\u00e1cie o zmene met\u00f3dy vr\u00e1tane jej zd\u00f4vodnenia mus\u00ed by\u0165 uveden\u00e1 v\u00a0pr\u00edlohe k\u00a0<a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/uctovna-zavierka-zobrazuje-stav-vasej-spolocnosti-kedy-sa-zostavuje\/\">\u00fa\u010dtovnej z\u00e1vierke<\/a> v\u00a0Pozn\u00e1mkach.<\/p>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Ing. Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\ufeffDlhodob\u00fd hmotn\u00fd a nehmotn\u00fd majetok v \u00fa\u010dtovn\u00edctve Pripome\u0148me si z\u00e1kladn\u00e9 pravidl\u00e1, ktor\u00e9 upravuj\u00fa problematiku hmotn\u00e9ho a nehmotn\u00e9ho majetku v\u00a0\u00fa\u010dtovn\u00edctve podnikate\u013eov. Postup \u00fa\u010dtovania hmotn\u00e9ho a nehmotn\u00e9ho &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12682,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[35,6],"tags":[461,539,522,548],"class_list":["post-12681","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podvojne-uctovnictvo","category-uctovnictvo","tag-dlhodoby-majetok","tag-ocenovanie","tag-odpisy","tag-uctovne-smernice"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12681","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=12681"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12681\/revisions"}],"predecessor-version":[{"id":12683,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12681\/revisions\/12683"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12682"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12681"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12681"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12681"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}