{"id":591,"date":"2018-01-29T18:06:00","date_gmt":"2018-01-29T17:06:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=591"},"modified":"2024-04-23T18:07:26","modified_gmt":"2024-04-23T16:07:26","slug":"zmeny-v-odpisovani-nehmotneho-majetku","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/zmeny-v-odpisovani-nehmotneho-majetku","title":{"rendered":"Zm\u011bny v odpisov\u00e1n\u00ed nehmotn\u00e9ho majetku"},"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\/04\/image-62-1024x678.jpeg\" alt=\"\" class=\"wp-image-593\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-62-1024x678.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-62-300x199.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-62-768x508.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-62.jpeg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">O zm\u011bn\u00e1ch t\u00fdkaj\u00edc\u00ed se nehmotn\u00e9ho majetku, kter\u00e9 jsou sou\u010d\u00e1st\u00ed da\u0148ov\u00e9ho bal\u00ed\u010dku 2017, jsme ji\u017e psali v jednom z na\u0161ich d\u0159\u00edv\u011bj\u0161\u00edch \u010dl\u00e1nk\u016f. Poj\u010fme si informace p\u0159ipomenout a vzhledem k \u00fa\u010dinnosti novely v pr\u016fb\u011bhu roku (nikoliv k 1.1.) si uve\u010fme i konkr\u00e9tn\u00ed p\u0159\u00edklad.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00daprava platn\u00e1 p\u0159ed \u00fa\u010dinnost\u00ed da\u0148ov\u00e9ho bal\u00ed\u010dku, tj. p\u0159ed 1.7.2017, obsa\u017een\u00e1 v \u00a7 32a odst. 4 z\u00e1kona o dani z p\u0159\u00edjm\u016f, definuje pevn\u011b stanovenou dobu da\u0148ov\u00e9ho odpisov\u00e1n\u00ed pro nehmotn\u00fd majetek (ke kter\u00e9mu poplatn\u00edk nem\u00e1 u\u017e\u00edvac\u00ed pr\u00e1vo na dobu ur\u010ditou) n\u00e1sledovn\u011b:<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"159\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-61-1024x159.jpeg\" alt=\"\" class=\"wp-image-592\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-61-1024x159.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-61-300x47.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-61-768x119.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-61.jpeg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u200dDal\u0161\u00edmi platn\u00fdmi z\u00e1sadami odpisov\u00e1n\u00ed nehmotn\u00e9ho majetku jsou:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Odpisov\u00e1n\u00ed za\u010d\u00edn\u00e1 od m\u011bs\u00edce n\u00e1sleduj\u00edc\u00edho po za\u0159azen\u00ed nehmotn\u00e9ho majetku do u\u017e\u00edv\u00e1n\u00ed<\/li>\n\n\n\n<li>Odpisov\u00e1n\u00ed prob\u00edh\u00e1 bez mo\u017enosti jeho p\u0159eru\u0161en\u00ed<\/li>\n\n\n\n<li>Odpisov\u00e1n\u00ed prob\u00edh\u00e1 rovnom\u011brn\u011b<\/li>\n\n\n\n<li>Odpisy se stanov\u00ed s p\u0159esnost\u00ed na cel\u00e9 m\u011bs\u00edce<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Novelou jsou ponech\u00e1ny ve\u0161ker\u00e9 z\u00e1sady v p\u016fvodn\u00edm zn\u011bn\u00ed, pouze se dopl\u0148uje, \u017ee v\u00fd\u0161e zm\u00edn\u011bn\u00e1 doba odpisov\u00e1n\u00ed majetku je dobou&nbsp;<strong>minim\u00e1ln\u00ed,<\/strong>&nbsp;lze ji tedy libovoln\u011b prodlou\u017eit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Novela se nevztahuje na nehmotn\u00fd majetek, u n\u011bho\u017e bylo zah\u00e1jeno odpisov\u00e1n\u00ed p\u0159ed nabyt\u00edm \u00fa\u010dinnosti toho z\u00e1kona, kdy se postupuje podle \u00a7 32a odst. 4 a 6 z\u00e1kona \u010d. 586\/1992 Sb. o dani z p\u0159\u00edjm\u016f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Novou pr\u00e1vn\u00ed normu lze tedy pou\u017e\u00edt pro nehmotn\u00fd majetek, jeho\u017e odpisy zapo\u010daly po 1. 7. 2017. Je v\u0161ak t\u0159eba si d\u00e1t pozor na p\u0159echodn\u00e1 ustanoven\u00ed, dle kter\u00fdch lze prodlou\u017eenou dobu odpisov\u00e1n\u00ed prakticky pou\u017e\u00edt a\u017e pro zda\u0148ovac\u00ed obdob\u00ed zapo\u010dat\u00e9 po 1. 7. 2017. Mo\u017enost prodlou\u017een\u00ed doby odepisov\u00e1n\u00ed je tedy v p\u0159\u00edpad\u011b, kdy m\u00e1 \u00fa\u010detn\u00ed jednotka \u00fa\u010detn\u00ed obdob\u00ed shodn\u00e9 s kalend\u00e1\u0159n\u00edm rokem, mo\u017en\u00e1 a\u017e v roce 2018.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>P\u0159\u00edklad:<\/em>&nbsp;<em>V z\u00e1\u0159\u00ed 2017 prob\u011bhlo za\u0159azen\u00ed nehmotn\u00e9ho majetku\/nakoupen\u00e9ho software do u\u017e\u00edv\u00e1n\u00ed, u kter\u00e9ho byla \u00fa\u010detn\u00ed jednotkou zvolena doba odepisov\u00e1n\u00ed na 48 m\u011bs\u00edc\u016f (ji\u017e v souladu s novelou). V m\u011bs\u00edc\u00edch \u0159\u00edjen a\u017e prosinec 2017 je v\u0161ak mo\u017en\u00e9 uplatnit m\u011bs\u00ed\u010dn\u011b pouze 1\/36 po\u0159izovac\u00ed ceny, proto\u017ee odpisy v souladu s prodlou\u017eenou dobou odepisov\u00e1n\u00ed (tedy 1\/48) je mo\u017en\u00e9 uplatnit a\u017e od ledna 2018.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">P\u0159ipome\u0148me si tak\u00e9 postup odpisov\u00e1n\u00ed v p\u0159\u00edpad\u011b proveden\u00e9ho technick\u00e9ho zhodnocen\u00ed na nehmotn\u00e9m majetku, kdy za technick\u00e9 zhodnocen\u00ed se pova\u017euj\u00ed v\u00fddaje na ukon\u010den\u00e9 roz\u0161\u00ed\u0159en\u00ed vybavenosti nebo pou\u017eitelnosti nehmotn\u00e9ho majetku anebo z\u00e1sahy, kter\u00e9 maj\u00ed za n\u00e1sledek zm\u011bnu \u00fa\u010delu nehmotn\u00e9ho majetku, pokud po ukon\u010den\u00ed u jednotliv\u00e9ho nehmotn\u00e9ho majetku p\u0159ev\u00fd\u0161\u00ed \u010d\u00e1stku 40 000 K\u010d. Poplatn\u00edk pak pokra\u010duje v odpisov\u00e1n\u00ed nehmotn\u00e9ho majetku ze zv\u00fd\u0161en\u00e9 vstupn\u00ed ceny, kterou pon\u00ed\u017e\u00ed o ji\u017e uplatn\u011bn\u00e9 odpisy. Odepisuje takto od m\u011bs\u00edce n\u00e1sleduj\u00edc\u00edho po m\u011bs\u00edci, v n\u011bm\u017e bylo technick\u00e9 zhodnocen\u00ed ukon\u010deno, a to rovnom\u011brn\u011b bez p\u0159eru\u0161en\u00ed po zb\u00fdvaj\u00edc\u00ed dobu odpisov\u00e1n\u00ed (vych\u00e1zej\u00edc\u00ed z v\u00fd\u0161e uveden\u00fdch minim\u00e1ln\u00edch dob), nejm\u00e9n\u011b v\u0161ak:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">a) audiovizu\u00e1ln\u00ed d\u00edla po dobu 9 m\u011bs\u00edc\u016f,<br>b) software a nehmotn\u00e9 v\u00fdsledky v\u00fdzkumu a v\u00fdvoje po dobu 18 m\u011bs\u00edc\u016f,<br>c) nehmotn\u00fd majetek, je-li pr\u00e1vo u\u017e\u00edv\u00e1n\u00ed sjedn\u00e1no na dobu ur\u010ditou, do konce doby sjednan\u00e9 smlouvou,<br>d) ostatn\u00ed nehmotn\u00fd majetek po dobu 36 m\u011bs\u00edc\u016f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Je t\u0159eba tedy v\u017edy porovn\u00e1vat zb\u00fdvaj\u00edc\u00ed dobu odepisov\u00e1n\u00ed s touto minim\u00e1ln\u00ed dobou \u2013 pokud nap\u0159. technicky zhodnot\u00edme software v 15. m\u011bs\u00edci jeho \u017eivotnosti, v 16. m\u011bs\u00edci jeho doby \u017eivotnosti odepisujeme minim\u00e1ln\u011b 1\/18 nikoliv 1\/16 z\u016fstatkov\u00e9 ceny zv\u00fd\u0161en\u00e9 o proveden\u00e9 technick\u00e9 zhodnocen\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Jitka Levov\u00e1<\/strong>, Accounting Consultant Senior<br><strong>Nadija \u0160len\u010d\u00e1kov\u00e1<\/strong>, Accounting Consultant Assistant<\/p>","protected":false},"excerpt":{"rendered":"<p>O zm\u011bn\u00e1ch t\u00fdkaj\u00edc\u00ed se nehmotn\u00e9ho majetku, kter\u00e9 jsou sou\u010d\u00e1st\u00ed da\u0148ov\u00e9ho bal\u00ed\u010dku 2017, jsme ji\u017e psali v jednom z na\u0161ich d\u0159\u00edv\u011bj\u0161\u00edch \u010dl\u00e1nk\u016f. Poj\u010fme si informace p\u0159ipomenout a vzhledem k \u00fa\u010dinnosti novely v pr\u016fb\u011bhu roku (nikoliv k 1.1.) si uve\u010fme i konkr\u00e9tn\u00ed p\u0159\u00edklad. \u00daprava platn\u00e1 p\u0159ed \u00fa\u010dinnost\u00ed da\u0148ov\u00e9ho bal\u00ed\u010dku, tj. p\u0159ed 1.7.2017, obsa\u017een\u00e1 v \u00a7 32a odst. [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":593,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[11],"tags":[],"class_list":["post-591","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-poradenstvi"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Zm\u011bny v odpisov\u00e1n\u00ed nehmotn\u00e9ho majetku | 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=\"Zm\u011bny v odpisov\u00e1n\u00ed nehmotn\u00e9ho majetku | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"O zm\u011bn\u00e1ch t\u00fdkaj\u00edc\u00ed se nehmotn\u00e9ho majetku, kter\u00e9 jsou sou\u010d\u00e1st\u00ed da\u0148ov\u00e9ho bal\u00ed\u010dku 2017, jsme ji\u017e psali v jednom z na\u0161ich d\u0159\u00edv\u011bj\u0161\u00edch \u010dl\u00e1nk\u016f. Poj\u010fme si informace p\u0159ipomenout a vzhledem k \u00fa\u010dinnosti novely v pr\u016fb\u011bhu roku (nikoliv k 1.1.) si uve\u010fme i konkr\u00e9tn\u00ed p\u0159\u00edklad. \u00daprava platn\u00e1 p\u0159ed \u00fa\u010dinnost\u00ed da\u0148ov\u00e9ho bal\u00ed\u010dku, tj. p\u0159ed 1.7.2017, obsa\u017een\u00e1 v \u00a7 32a odst. [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.e-cons.cz\/post\/zmeny-v-odpisovani-nehmotneho-majetku\" \/>\n<meta property=\"og:site_name\" content=\"E-Consulting\" \/>\n<meta property=\"article:published_time\" content=\"2018-01-29T17:06:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-04-23T16:07:26+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2024\/04\/image-62.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\" content=\"E-Consulting\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Autor\" \/>\n\t<meta name=\"twitter:data1\" content=\"E-Consulting\" \/>\n\t<meta name=\"twitter:label2\" content=\"Predpokladan\u00fd \u010das \u010d\u00edtania\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 min\u00faty\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/zmeny-v-odpisovani-nehmotneho-majetku#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/zmeny-v-odpisovani-nehmotneho-majetku\"},\"author\":{\"name\":\"E-Consulting\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#\\\/schema\\\/person\\\/f39c47f354f2f2b5197f09255890a3cf\"},\"headline\":\"Zm\u011bny v odpisov\u00e1n\u00ed nehmotn\u00e9ho majetku\",\"datePublished\":\"2018-01-29T17:06:00+00:00\",\"dateModified\":\"2024-04-23T16:07:26+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/zmeny-v-odpisovani-nehmotneho-majetku\"},\"wordCount\":678,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/zmeny-v-odpisovani-nehmotneho-majetku#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/image-62.jpeg\",\"articleSection\":[\"Poradenstv\u00ed a dan\u011b\"],\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/zmeny-v-odpisovani-nehmotneho-majetku#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/zmeny-v-odpisovani-nehmotneho-majetku\",\"url\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/zmeny-v-odpisovani-nehmotneho-majetku\",\"name\":\"Zm\u011bny v odpisov\u00e1n\u00ed nehmotn\u00e9ho majetku | E-Consulting\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/zmeny-v-odpisovani-nehmotneho-majetku#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/zmeny-v-odpisovani-nehmotneho-majetku#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/image-62.jpeg\",\"datePublished\":\"2018-01-29T17:06:00+00:00\",\"dateModified\":\"2024-04-23T16:07:26+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/zmeny-v-odpisovani-nehmotneho-majetku#breadcrumb\"},\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/zmeny-v-odpisovani-nehmotneho-majetku\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/zmeny-v-odpisovani-nehmotneho-majetku#primaryimage\",\"url\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/image-62.jpeg\",\"contentUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/image-62.jpeg\",\"width\":1080,\"height\":715},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/zmeny-v-odpisovani-nehmotneho-majetku#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Dom\u016f\",\"item\":\"https:\\\/\\\/www.e-cons.cz\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Zm\u011bny v odpisov\u00e1n\u00ed nehmotn\u00e9ho majetku\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#website\",\"url\":\"https:\\\/\\\/www.e-cons.eu\\\/\",\"name\":\"E-Consulting\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.e-cons.eu\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"sk-SK\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#organization\",\"name\":\"E-Eonsulting\",\"url\":\"https:\\\/\\\/www.e-cons.eu\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/logo.svg\",\"contentUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/logo.svg\",\"width\":125,\"height\":48,\"caption\":\"E-Eonsulting\"},\"image\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#\\\/schema\\\/person\\\/f39c47f354f2f2b5197f09255890a3cf\",\"name\":\"E-Consulting\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g\",\"caption\":\"E-Consulting\"},\"description\":\"Digit\u00e1ln\u00ed \u00fa\u010detn\u00ed kancel\u00e1\u0159\",\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/company\\\/e-consulting-czech\\\/\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Zm\u011bny v odpisov\u00e1n\u00ed nehmotn\u00e9ho majetku | E-Consulting","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"sk_SK","og_type":"article","og_title":"Zm\u011bny v odpisov\u00e1n\u00ed nehmotn\u00e9ho majetku | E-Consulting","og_description":"O zm\u011bn\u00e1ch t\u00fdkaj\u00edc\u00ed se nehmotn\u00e9ho majetku, kter\u00e9 jsou sou\u010d\u00e1st\u00ed da\u0148ov\u00e9ho bal\u00ed\u010dku 2017, jsme ji\u017e psali v jednom z na\u0161ich d\u0159\u00edv\u011bj\u0161\u00edch \u010dl\u00e1nk\u016f. Poj\u010fme si informace p\u0159ipomenout a vzhledem k \u00fa\u010dinnosti novely v pr\u016fb\u011bhu roku (nikoliv k 1.1.) si uve\u010fme i konkr\u00e9tn\u00ed p\u0159\u00edklad. \u00daprava platn\u00e1 p\u0159ed \u00fa\u010dinnost\u00ed da\u0148ov\u00e9ho bal\u00ed\u010dku, tj. p\u0159ed 1.7.2017, obsa\u017een\u00e1 v \u00a7 32a odst. [&hellip;]","og_url":"https:\/\/www.e-cons.cz\/post\/zmeny-v-odpisovani-nehmotneho-majetku","og_site_name":"E-Consulting","article_published_time":"2018-01-29T17:06:00+00:00","article_modified_time":"2024-04-23T16:07:26+00:00","og_image":[{"width":1080,"height":715,"url":"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2024\/04\/image-62.jpeg","type":"image\/jpeg"}],"author":"E-Consulting","twitter_card":"summary_large_image","twitter_misc":{"Autor":"E-Consulting","Predpokladan\u00fd \u010das \u010d\u00edtania":"4 min\u00faty"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.e-cons.cz\/post\/zmeny-v-odpisovani-nehmotneho-majetku#article","isPartOf":{"@id":"https:\/\/www.e-cons.cz\/post\/zmeny-v-odpisovani-nehmotneho-majetku"},"author":{"name":"E-Consulting","@id":"https:\/\/www.e-cons.eu\/#\/schema\/person\/f39c47f354f2f2b5197f09255890a3cf"},"headline":"Zm\u011bny v odpisov\u00e1n\u00ed nehmotn\u00e9ho majetku","datePublished":"2018-01-29T17:06:00+00:00","dateModified":"2024-04-23T16:07:26+00:00","mainEntityOfPage":{"@id":"https:\/\/www.e-cons.cz\/post\/zmeny-v-odpisovani-nehmotneho-majetku"},"wordCount":678,"commentCount":0,"publisher":{"@id":"https:\/\/www.e-cons.eu\/#organization"},"image":{"@id":"https:\/\/www.e-cons.cz\/post\/zmeny-v-odpisovani-nehmotneho-majetku#primaryimage"},"thumbnailUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-62.jpeg","articleSection":["Poradenstv\u00ed a dan\u011b"],"inLanguage":"sk-SK","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.e-cons.cz\/post\/zmeny-v-odpisovani-nehmotneho-majetku#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.e-cons.cz\/post\/zmeny-v-odpisovani-nehmotneho-majetku","url":"https:\/\/www.e-cons.cz\/post\/zmeny-v-odpisovani-nehmotneho-majetku","name":"Zm\u011bny v odpisov\u00e1n\u00ed nehmotn\u00e9ho majetku | E-Consulting","isPartOf":{"@id":"https:\/\/www.e-cons.eu\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.e-cons.cz\/post\/zmeny-v-odpisovani-nehmotneho-majetku#primaryimage"},"image":{"@id":"https:\/\/www.e-cons.cz\/post\/zmeny-v-odpisovani-nehmotneho-majetku#primaryimage"},"thumbnailUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-62.jpeg","datePublished":"2018-01-29T17:06:00+00:00","dateModified":"2024-04-23T16:07:26+00:00","breadcrumb":{"@id":"https:\/\/www.e-cons.cz\/post\/zmeny-v-odpisovani-nehmotneho-majetku#breadcrumb"},"inLanguage":"sk-SK","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.e-cons.cz\/post\/zmeny-v-odpisovani-nehmotneho-majetku"]}]},{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.e-cons.cz\/post\/zmeny-v-odpisovani-nehmotneho-majetku#primaryimage","url":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-62.jpeg","contentUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-62.jpeg","width":1080,"height":715},{"@type":"BreadcrumbList","@id":"https:\/\/www.e-cons.cz\/post\/zmeny-v-odpisovani-nehmotneho-majetku#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Dom\u016f","item":"https:\/\/www.e-cons.cz\/"},{"@type":"ListItem","position":2,"name":"Zm\u011bny v odpisov\u00e1n\u00ed nehmotn\u00e9ho majetku"}]},{"@type":"WebSite","@id":"https:\/\/www.e-cons.eu\/#website","url":"https:\/\/www.e-cons.eu\/","name":"E-Consulting","description":"","publisher":{"@id":"https:\/\/www.e-cons.eu\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.e-cons.eu\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"sk-SK"},{"@type":"Organization","@id":"https:\/\/www.e-cons.eu\/#organization","name":"E-Eonsulting","url":"https:\/\/www.e-cons.eu\/","logo":{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.e-cons.eu\/#\/schema\/logo\/image\/","url":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/logo.svg","contentUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/logo.svg","width":125,"height":48,"caption":"E-Eonsulting"},"image":{"@id":"https:\/\/www.e-cons.eu\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.e-cons.eu\/#\/schema\/person\/f39c47f354f2f2b5197f09255890a3cf","name":"E-Consulting","image":{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/secure.gravatar.com\/avatar\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g","caption":"E-Consulting"},"description":"Digit\u00e1ln\u00ed \u00fa\u010detn\u00ed kancel\u00e1\u0159","sameAs":["https:\/\/www.linkedin.com\/company\/e-consulting-czech\/"]}]}},"_links":{"self":[{"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts\/591","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/comments?post=591"}],"version-history":[{"count":1,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts\/591\/revisions"}],"predecessor-version":[{"id":594,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts\/591\/revisions\/594"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/media\/593"}],"wp:attachment":[{"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/media?parent=591"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/categories?post=591"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/tags?post=591"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}