{"id":1532,"date":"2017-09-05T16:49:00","date_gmt":"2017-09-05T14:49:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=1532"},"modified":"2024-05-12T16:50:19","modified_gmt":"2024-05-12T14:50:19","slug":"dlouhodoby-majetek-v-ceske-a-slovenske-republice","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/dlouhodoby-majetek-v-ceske-a-slovenske-republice","title":{"rendered":"Dlouhodob\u00fd majetek v \u010cesk\u00e9 a Slovensk\u00e9 republice"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"678\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/image-5-1024x678.jpeg\" alt=\"\" class=\"wp-image-1535\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/image-5-1024x678.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/image-5-300x199.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/image-5-768x508.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/image-5.jpeg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Dlouhodob\u00fd majetek b\u00fdv\u00e1 \u010dastou a nemalou sou\u010d\u00e1st\u00ed aktiv tak\u0159ka ka\u017ed\u00e9 \u00fa\u010detn\u00ed jednotky. Od ostatn\u00edho majetku se odli\u0161uje p\u0159edev\u0161\u00edm dobou p\u0159edpokl\u00e1dan\u00e9ho u\u017e\u00edv\u00e1n\u00ed, kter\u00e1 p\u0159ekra\u010duje 1 rok. Rozli\u0161ujeme dlouhodob\u00fd majetek hmotn\u00fd (DHM), nehmotn\u00fd (DNM) a finan\u010dn\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u010cl\u00e1nek je zam\u011b\u0159en na podstatn\u00e9 rozd\u00edly v evidenci a odpisov\u00e1n\u00ed dlouhodob\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku v \u010cesk\u00e9 a Slovensk\u00e9 republice, a to jak z \u00fa\u010detn\u00edho, tak i z da\u0148ov\u00e9ho hlediska.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Evidence dlouhodob\u00e9ho majetku<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Evidovat dlouhodob\u00fd majetek nen\u00ed v \u010cesk\u00e9 republice ze z\u00e1kona povinnou z\u00e1le\u017eitost\u00ed. Je v\u0161ak b\u011b\u017enou prax\u00ed a doporu\u010duje se evidovat jej na kart\u00e1ch dlouhodob\u00e9ho majetku.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Oproti tomu na Slovensku je evidence ze z\u00e1kona povinn\u00e1. Zp\u016fsob evidence upravuje \u00a7 42 opat\u0159en\u00ed Ministerstva financi\u00ed SR \u010d. 23054\/2002-92 (d\u00e1le jen MFSR), kter\u00e9 ukl\u00e1d\u00e1 povinnost evidovat majetek na kart\u00e1ch dlouhodob\u00e9ho majetku. Je zde tak\u00e9 uvedeno, kter\u00e9 \u00fadaje by m\u011bla karta dlouhodob\u00e9ho majetku obsahovat (jedn\u00e1 se zejm\u00e9na o n\u00e1zev, p\u0159\u00edp. popis majetku, jeho \u010d\u00edseln\u00e9 ozna\u010den\u00ed, datum po\u0159\u00edzen\u00ed, datum uveden\u00ed do u\u017e\u00edv\u00e1n\u00ed, v\u00fd\u0161e ocen\u011bn\u00ed majetku, zp\u016fsob \u00fa\u010detn\u00edho a da\u0148ov\u00e9ho odpisov\u00e1n\u00ed, sazby \u00fa\u010detn\u00edch a da\u0148ov\u00fdch odpis\u016f, odpisov\u00fd pl\u00e1n v\u010detn\u011b z\u016fstatkov\u00fdch cen majetku, datum a zp\u016fsob vy\u0159azen\u00ed dlouhodob\u00e9ho majetku z u\u017e\u00edv\u00e1n\u00ed).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Minim\u00e1ln\u00ed vstupn\u00ed cena dlouhodob\u00e9ho majetku<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Krom\u011b podm\u00ednky u\u017e\u00edv\u00e1n\u00ed dlouhodob\u00e9ho majetku d\u00e9le ne\u017e 1 rok mus\u00ed b\u00fdt dosa\u017eena i minim\u00e1ln\u00ed hranice vstupn\u00ed ceny majetku, kter\u00e1 se skl\u00e1d\u00e1 nejen z ceny samotn\u00e9ho majetku, ale nap\u0159. i z n\u00e1klad\u016f na jeho po\u0159\u00edzen\u00ed. Jin\u00e1 \u010d\u00e1stka v\u0161ak m\u016f\u017ee b\u00fdt pou\u017eita z \u00fa\u010detn\u00edho a da\u0148ov\u00e9ho hlediska. \u010c\u00e1stka rozhodn\u00e1 pro za\u0159azen\u00ed dlouhodob\u00e9ho majetku do \u00fa\u010detnictv\u00ed m\u016f\u017ee b\u00fdt z \u00fa\u010detn\u00edho hlediska jin\u00e1 ne\u017e z da\u0148ov\u00e9ho.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"352\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/image-4-1024x352.jpeg\" alt=\"\" class=\"wp-image-1534\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/image-4-1024x352.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/image-4-300x103.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/image-4-768x264.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/image-4.jpeg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><em>*ZDP \u2013 Z\u00e1kon \u010d. 586\/1992 Sb., o dan\u00edch z p\u0159\u00edjm\u016f<\/em><br><em>**SZDP \u2013 slovensk\u00fd Z\u00e1kon \u010d. 595\/2003 Z. z. o dani z pr\u00edjmov<\/em><br><em>*** p\u0159epo\u010dteno kurzem 25,- CZK\/EUR<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Odpisov\u00e1n\u00ed dlouhodob\u00e9ho majetku<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00da\u010detn\u00ed jednotka u za\u0159azen\u00e9ho dlouhodob\u00e9ho majetku sestavuje odpisov\u00fd pl\u00e1n \u00fa\u010detn\u00edch a da\u0148ov\u00fdch odpis\u016f. Doby a zp\u016fsoby odpisov\u00e1n\u00ed mohou b\u00fdt z \u00fa\u010detn\u00edho a da\u0148ov\u00e9ho hlediska r\u016fzn\u00e9, a to zejm\u00e9na z d\u016fvodu v\u011brn\u00e9ho a poctiv\u00e9ho zobrazen\u00ed skute\u010dnosti v \u00fa\u010detnictv\u00ed.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"750\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/image-3-1024x750.jpeg\" alt=\"\" class=\"wp-image-1533\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/image-3-1024x750.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/image-3-300x220.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/image-3-768x563.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/image-3.jpeg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Metody odpisov\u00e1n\u00ed DHM<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pro v\u00fdpo\u010det odpis\u016f lze vyu\u017e\u00edt r\u016fzn\u00e9 metody. Mezi nejzn\u00e1m\u011bj\u0161\u00ed pat\u0159\u00ed line\u00e1rn\u00ed (rovnom\u011brn\u00e9) a zrychlen\u00e9 (degresivn\u00ed).<br>Z \u00fa\u010detn\u00edho hlediska si m\u016f\u017ee \u00fa\u010detn\u00ed jednotka sama zvolit, jakou metodu pro v\u00fdpo\u010det \u00fa\u010detn\u00edch odpis\u016f pou\u017eije tak, aby jednotliv\u00e9 odpisy co nejv\u011brn\u011bji zobrazovaly opot\u0159eben\u00ed odpisovan\u00e9ho majetku. To m\u016f\u017ee b\u00fdt upraveno vnit\u0159n\u00ed \u00fa\u010detn\u00ed sm\u011brnic\u00ed. Mezi \u010ceskou a Slovenskou republikou zde nejsou \u017e\u00e1dn\u00e9 rozd\u00edly a \u00fa\u010detn\u00ed jednotka vol\u00ed nej\u010dast\u011bji tyto metody odpisov\u00e1n\u00ed:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>line\u00e1rn\u00ed,<\/li>\n\n\n\n<li>zrychlen\u00e9,<\/li>\n\n\n\n<li>v\u00fdkonov\u00e9,<\/li>\n\n\n\n<li>komponentn\u00ed.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Z da\u0148ov\u00e9ho hlediska vol\u00ed \u00fa\u010detn\u00ed jednotka v \u010cesk\u00e9 i Slovensk\u00e9 republice mezi line\u00e1rn\u00edm a zrychlen\u00e9m odpisov\u00e1n\u00ed dlouhodob\u00e9ho hmotn\u00e9ho majetku. Na Slovensku v\u0161ak plat\u00ed mal\u00e9 omezen\u00ed \u2013 zrychlen\u00e9 odpisov\u00e1n\u00ed lze pou\u017e\u00edt pouze pro majetek za\u0159azen\u00fd do 2. nebo 3. odpisov\u00e9 skupiny.<br>V \u010cesk\u00e9 republice upravuje zp\u016fsob odpisov\u00e1n\u00ed dlouhodob\u00e9ho hmotn\u00e9ho majetku \u00a7 31-32 ZDP, na Slovensku pak \u00a7 27-28 SZDP.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Za\u010d\u00e1tek odpisov\u00e1n\u00ed DHM<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nejistota m\u016f\u017ee nastat i v dob\u011b rozhodov\u00e1n\u00ed, kdy p\u0159esn\u011b za\u010d\u00edt hmotn\u00fd majetek odpisovat. Z \u00fa\u010detn\u00edho hlediska je za\u010d\u00e1tek odpisov\u00e1n\u00ed zcela v kompetenci \u00fa\u010detn\u00ed jednotky (b\u00fdv\u00e1 upraveno ve vnit\u0159n\u00ed \u00fa\u010detn\u00ed sm\u011brnici), m\u016f\u017ee se jednat nap\u0159. o m\u011bs\u00edc, ve kter\u00e9m byl majetek za\u0159azen do u\u017e\u00edv\u00e1n\u00ed, m\u011bs\u00edc n\u00e1sleduj\u00edc\u00ed po za\u0159azen\u00ed majetku do u\u017e\u00edv\u00e1n\u00ed atp.<br>Z da\u0148ov\u00e9ho hlediska se ji\u017e za\u010d\u00e1tek odpisov\u00e1n\u00ed mezi \u010ceskou a Slovenskou republikou li\u0161\u00ed. V \u010cesk\u00e9 republice se uplat\u0148uj\u00ed odpisy za cel\u00e9 zda\u0148ovac\u00ed obdob\u00ed (kalend\u00e1\u0159n\u00ed rok) a ZDP stanovuje i zp\u016fsob, jak\u00fdm se ro\u010dn\u00ed odpis vypo\u010d\u00edt\u00e1. Na Slovensku je zp\u016fsob v\u00fdpo\u010dtu da\u0148ov\u00fdch odpis\u016f stanoven v \u00a7 27-28 SZDP a odpisuje se od m\u011bs\u00edce, kdy byl majetek za\u0159azen do u\u017e\u00edv\u00e1n\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Zaokrouhlov\u00e1n\u00ed odpis\u016f<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V \u010cesk\u00e9 republice se \u00fa\u010detn\u00ed i da\u0148ov\u00e9 odpisy zaokrouhluj\u00ed na cel\u00e9 K\u010d nahoru.<br>Na Slovensku si zp\u016fsob zaokrouhlov\u00e1n\u00ed \u00fa\u010detn\u00edch odpis\u016f vol\u00ed \u00fa\u010detn\u00ed jednotka, da\u0148ov\u00e9 odpisy se zaokrouhluj\u00ed na cel\u00e1 Eura nahoru.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Anna Sturcov\u00e1<\/strong>\u200d<br>Accounting Consultant Assistant<\/p>","protected":false},"excerpt":{"rendered":"<p>Dlouhodob\u00fd majetek b\u00fdv\u00e1 \u010dastou a nemalou sou\u010d\u00e1st\u00ed aktiv tak\u0159ka ka\u017ed\u00e9 \u00fa\u010detn\u00ed jednotky. Od ostatn\u00edho majetku se odli\u0161uje p\u0159edev\u0161\u00edm dobou p\u0159edpokl\u00e1dan\u00e9ho u\u017e\u00edv\u00e1n\u00ed, kter\u00e1 p\u0159ekra\u010duje 1 rok. Rozli\u0161ujeme dlouhodob\u00fd majetek hmotn\u00fd (DHM), nehmotn\u00fd (DNM) a finan\u010dn\u00ed. \u010cl\u00e1nek je zam\u011b\u0159en na podstatn\u00e9 rozd\u00edly v evidenci a odpisov\u00e1n\u00ed dlouhodob\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku v \u010cesk\u00e9 a Slovensk\u00e9 republice, a [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":1535,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[7,12],"tags":[],"class_list":["post-1532","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cr","category-sk"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Dlouhodob\u00fd majetek v \u010cesk\u00e9 a Slovensk\u00e9 republice | E-Consulting<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dlouhodob\u00fd majetek v \u010cesk\u00e9 a Slovensk\u00e9 republice | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"Dlouhodob\u00fd majetek b\u00fdv\u00e1 \u010dastou a nemalou sou\u010d\u00e1st\u00ed aktiv tak\u0159ka ka\u017ed\u00e9 \u00fa\u010detn\u00ed jednotky. Od ostatn\u00edho majetku se odli\u0161uje p\u0159edev\u0161\u00edm dobou p\u0159edpokl\u00e1dan\u00e9ho u\u017e\u00edv\u00e1n\u00ed, kter\u00e1 p\u0159ekra\u010duje 1 rok. Rozli\u0161ujeme dlouhodob\u00fd majetek hmotn\u00fd (DHM), nehmotn\u00fd (DNM) a finan\u010dn\u00ed. \u010cl\u00e1nek je zam\u011b\u0159en na podstatn\u00e9 rozd\u00edly v evidenci a odpisov\u00e1n\u00ed dlouhodob\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku v \u010cesk\u00e9 a Slovensk\u00e9 republice, a [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.e-cons.cz\/post\/dlouhodoby-majetek-v-ceske-a-slovenske-republice\" \/>\n<meta property=\"og:site_name\" content=\"E-Consulting\" \/>\n<meta property=\"article:published_time\" content=\"2017-09-05T14:49:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-05-12T14:50:19+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2024\/05\/image-5.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"715\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" 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