{"id":14149,"date":"2023-11-07T07:44:00","date_gmt":"2023-11-07T06:44:00","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=14149"},"modified":"2023-10-26T19:49:53","modified_gmt":"2023-10-26T17:49:53","slug":"co-je-dlhodoby-nehmotny-majetok-a-ako-ho-vymedzit-v-uctovnictve","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/co-je-dlhodoby-nehmotny-majetok-a-ako-ho-vymedzit-v-uctovnictve\/","title":{"rendered":"\u010co je dlhodob\u00fd nehmotn\u00fd majetok a ako ho vymedzi\u0165 v \u00fa\u010dtovn\u00edctve"},"content":{"rendered":"<h2>\u010co je dlhodob\u00fd nehmotn\u00fd majetok<\/h2>\n<p>Aby ste majetok mohli zaradi\u0165 do tejto kateg\u00f3rie, mus\u00ed splni\u0165 nasleduj\u00face 3 podmienky:<\/p>\n<ul>\n<li>je dlhodob\u00fd &#8211; doba pou\u017eite\u013enosti majetku je dlh\u0161ia ako 1 rok,<\/li>\n<li>je nehmotn\u00fd &#8211; nem\u00e1 fyzick\u00fa podobu,<\/li>\n<li>jeho ocenenie je vy\u0161\u0161ie ako 2\u00a0400 \u20ac.<\/li>\n<\/ul>\n<p>Zlo\u017eky dlhodob\u00e9ho nehmotn\u00e9ho majetku s\u00fa vymedzen\u00e9 v \u00a7 37 postupov \u00fa\u010dtovania.<\/p>\n<ul>\n<li>01 \u2013 Dlhodob\u00fd nehmotn\u00fd majetok<\/li>\n<li>012 \u2013 Aktivovan\u00e9 n\u00e1klady na v\u00fdvoj<\/li>\n<li>013 \u2013 Softv\u00e9r<\/li>\n<li>014 \u2013 Ocenite\u013en\u00e9 pr\u00e1va<\/li>\n<li>015 \u2013 Goodwill<\/li>\n<li>019 \u2013 Ostatn\u00fd dlhodob\u00fd nehmotn\u00fd majetok<\/li>\n<\/ul>\n<h2>\u00da\u010dtovanie dlhodob\u00e9ho nehmotn\u00e9ho majetku<\/h2>\n<p>Pod\u013ea \u00a7 34 Postupov \u00fa\u010dtovania v P\u00da sa obstaranie dlhodob\u00e9ho nehmotn\u00e9ho majetku do \u010dasu jeho uvedenia do u\u017e\u00edvania \u00fa\u010dtuje na \u00fa\u010dte 041 \u2013 Obstaranie dlhodob\u00e9ho nehmotn\u00e9ho majetku.\u00a0Nehmotn\u00fd majetok, ktor\u00e9ho ocenenie sa rovn\u00e1 sume 2\u00a0400\u00a0\u20ac alebo je ni\u017e\u0161ie, s dobou pou\u017eite\u013enosti dlh\u0161ou ako jeden rok, ktor\u00fd nebol zaraden\u00fd do dlhodob\u00e9ho nehmotn\u00e9ho majetku, sa \u00fa\u010dtuje na \u0165archu \u00fa\u010dtu 518 \u2013 Ostatn\u00e9 slu\u017eby.<\/p>\n<p>Drobn\u00fd nehmotn\u00fd majetok v \u00fa\u010dtovnom programe \u00fa\u010dtujeme do n\u00e1kladov.<\/p>\n<h2>Drobn\u00fd nehmotn\u00fd majetok<\/h2>\n<p>Drobn\u00fdm dlhodob\u00fdm nehmotn\u00fdm majetkom s\u00fa ocenite\u013en\u00e9 pr\u00e1va a\u00a0in\u00e9 nehmotn\u00e9 hodnoty, ktor\u00fdch cena nadobudnutia je ni\u017e\u0161ia ako 1\u00a0700 \u20ac, ak sa <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/kategorie-uctovnych-jednotiek-zistite-kam-patrite\/\">\u00fa\u010dtovn\u00e1 jednotka<\/a> rozhodne pod\u013ea vn\u00fatorn\u00e9ho predpisu.<\/p>\n<h2>Ako evidova\u0165 nehmotn\u00fd majetok<\/h2>\n<p>Pokia\u013e <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/komu-sa-oplati-viest-danovu-evidenciu-a-komu-uctovnictvo\/\">vediete da\u0148ov\u00fa evidenciu alebo \u00fa\u010dtovn\u00edctvo<\/a>, m\u00e1te povinnos\u0165 evidencie majetku podniku. Najjednoduch\u0161ie je pou\u017ei\u0165 <a href=\"https:\/\/www.money.sk\/vlastnosti\/evidencia-majetku-s3\/\">program na evidenciu majetku<\/a> &#8211; ten si porad\u00ed so v\u0161etk\u00fdmi typmi majetku, vr\u00e1tane dlhodob\u00e9ho hmotn\u00e9ho majetku. Okrem odpisov\u00fdch skup\u00edn alebo sp\u00f4sobu odpisovania v \u0148om evidujete napr\u00edklad aj \u00fadaje o z\u00e1ruke.<\/p>\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            }*\/\r\n\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\r\n            e.preventDefault();\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\r\n            e.preventDefault();\r\n            \r\n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\r\n\r\n            if (email.length == 0)\r\n            {\r\n                alert(\"Pros\u00edm zadajte v\u00e1\u0161 e-mail.\");\r\n                return false;\r\n            }\r\n            if (!shortcodeSmartmailingForm_validateEmail(email))\r\n            {\r\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\r\n                return false;\r\n            }\r\n\r\n            jQuery.ajax({\r\n                url: \"\/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\/14149\">\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\/14149\">\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>Nehmotn\u00fd majetok: odpisy<\/h2>\n<p>Pod\u013ea \u00a7 22 ods. 8 z\u00e1kona o dani z pr\u00edjmov sa nehmotn\u00fd majetok odp\u00ed\u0161e v s\u00falade s \u00fa\u010dtovn\u00fdmi predpismi najviac do v\u00fd\u0161ky jeho vstupnej ceny s v\u00fdnimkou goodwillu a z\u00e1porn\u00e9ho goodwillu, ktor\u00fd sa zahrnuje do z\u00e1kladu dane pod\u013ea \u00a7 17a a\u017e 17c <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/zakon-o-dani-z-prijmov-co-obsahuje\/\">z\u00e1kona o dani z pr\u00edjmov<\/a>. Da\u0148ov\u00e9 odpisy nehmotn\u00e9ho majetku s\u00fa t\u00fdm p\u00e1dom zhodn\u00e9 s \u00fa\u010dtovn\u00fdmi odpismi nehmotn\u00e9ho majetku a nevz\u0165ahuj\u00fa sa na ne \u017eiadne <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/odpisove-skupiny-2022-a-odpisy-ako-sa-v-nich-vyznat\/\">odpisov\u00e9 skupiny<\/a>, ako je tomu v pr\u00edpade dlhodob\u00e9ho hmotn\u00e9ho majetku. Z\u00e1kon o \u00fa\u010dtovn\u00edctve nestanovuje dobu odpisovania nehmotn\u00e9ho majetku, dobu odpisovania a sadzby odpisovania nehmotn\u00e9ho majetku si podnikate\u013e ur\u010duje s\u00e1m a t\u00fdm p\u00e1dom si aj s\u00e1m ur\u010d\u00ed v\u00fd\u0161ku \u00fa\u010dtovn\u00fdch a da\u0148ov\u00fdch odpisov nehmotn\u00e9ho majetku. Mus\u00ed v\u0161ak pri tom zoh\u013ead\u0148ova\u0165 predpokladan\u00fa dobu pou\u017e\u00edvania majetku vr\u00e1tane faktorov ovplyv\u0148uj\u00facich v\u00fd\u0161ku ro\u010dn\u00fdch odpisov. V\u00fdnimkou je nehmotn\u00fd majetok, ktor\u00fdm s\u00fa n\u00e1klady na v\u00fdvoj, mus\u00ed da\u0148ovn\u00edk (\u00fa\u010dtovn\u00e1 jednotka) odp\u00edsa\u0165 najnesk\u00f4r do piatich rokov od jeho obstarania.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u010co je dlhodob\u00fd nehmotn\u00fd majetok Aby ste majetok mohli zaradi\u0165 do tejto kateg\u00f3rie, mus\u00ed splni\u0165 nasleduj\u00face 3 podmienky: je dlhodob\u00fd &#8211; doba pou\u017eite\u013enosti majetku je &#8230;<\/p>\n","protected":false},"author":2,"featured_media":14150,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[6],"tags":[461,1014,1056,1057],"class_list":["post-14149","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uctovnictvo","tag-dlhodoby-majetok","tag-evidencia-majetku","tag-majetok-firmy","tag-nehmotny-majetok"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14149","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=14149"}],"version-history":[{"count":3,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14149\/revisions"}],"predecessor-version":[{"id":14153,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14149\/revisions\/14153"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14150"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14149"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14149"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14149"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}