{"id":53,"date":"2024-01-08T19:08:05","date_gmt":"2024-01-08T19:08:05","guid":{"rendered":"https:\/\/uctovnictvo.eckari.sk\/?p=53"},"modified":"2024-01-08T19:08:05","modified_gmt":"2024-01-08T19:08:05","slug":"dlhodoby-majetok","status":"publish","type":"post","link":"https:\/\/uctovnictvo.eckari.sk\/index.php\/2024\/01\/08\/dlhodoby-majetok\/","title":{"rendered":"Dlhodob\u00fd majetok"},"content":{"rendered":"\n

Dlhodob\u00fd majetok (DM)<\/strong>\u00a0\u00a0 =) doba pou\u017eite\u013enosti > 1 rok<\/p>\n\n\n\n

                                             =) vo v\u00fdrobnom procese sa opotrebov\u00e1va (nemen\u00ed svoju formu)<\/p>\n\n\n\n

                                             =) o dlhodobom majetku \u00fa\u010dtujeme v \u00da\u010dtovnej triede 0 \u2013 Dlhodob\u00fd majetok<\/em><\/p>\n\n\n\n

                                             =) \u010dlenenie dlhodob\u00e9ho majetku:<\/p>\n\n\n\n

    \n
  1. Dlhodob\u00fd nehmotn\u00fd majetok (DNM): <\/em><\/strong>doba pou\u017eite\u013enosti > 1 rok, ocenenie > 2 400,-\u20ac (\u00da\u010dtovn\u00e1 skupina 01)<\/em><\/li>\n\n\n\n
  2. Dlhodob\u00fd hmotn\u00fd majetok (DHM):<\/em><\/strong> doba pou\u017eite\u013enosti > 1 rok, ocenenie > 1\u00a0700,-\u20ac
    1. Odpisovan\u00fd:<\/u><\/em> doba pou\u017eite\u013enosti > 1 rok, ocenenie > 1 700,-\u20ac (\u00da\u010dtovn\u00e1 skupina 02)<\/em><\/li><\/ol>\n
        \n
      1. Neodpisovan\u00fd:<\/u><\/em> doba pou\u017eite\u013enosti > 1 rok, ocenenie > 1 700,-\u20ac (\u00da\u010dtovn\u00e1 skupina 03)<\/em>, t. j. pou\u017e\u00edvan\u00edm nestr\u00e1ca svoju hodnotu \u2013 neopotrebov\u00e1va sa<\/li>\n<\/ol>\n<\/li>\n\n\n\n
      2. Dlhodob\u00fd finan\u010dn\u00fd majetok (DFM): <\/em><\/strong>doba dr\u017eby > 1 rok (\u00da\u010dtovn\u00e1 skupina 06)<\/em><\/li>\n<\/ol>\n\n\n\n

        Sp\u00f4soby nadobudnutia (obstarania DM):<\/em><\/strong><\/p>\n\n\n\n

          \n
        1. <\/em>K\u00fapou<\/u><\/em><\/li>\n\n\n\n
        2. <\/em>Vlastnou \u010dinnos\u0165ou (v\u00fdroba)<\/u><\/em><\/li>\n\n\n\n
        3. <\/em>Bezplatn\u00fdm nadobudnut\u00edm (darovan\u00edm)<\/u><\/em><\/li>\n\n\n\n
        4. <\/em>Preraden\u00edm z osobn\u00e9ho vlastn\u00edctva do podnikania<\/u><\/em><\/li>\n\n\n\n
        5. <\/em>Na z\u00e1klade zmluvy o k\u00fape najatej zmluvy – l\u00edzing<\/u><\/em><\/li>\n<\/ol>\n\n\n\n

          Ocenenie DM:<\/em><\/strong><\/p>\n\n\n\n

            \n
          1. <\/em>Obstar\u00e1vacia cena<\/u><\/em> = cena DM + v\u0161etky n\u00e1klady spojen\u00e9 s obstaran\u00edm<\/li>\n\n\n\n
          2. <\/em>\u00dapln\u00e9 vlastn\u00e9 n\u00e1klady<\/u><\/em> \u2013 suma n\u00e1kladov vynalo\u017een\u00fdch na vytvorenie majetku vlastnou \u010dinnos\u0165ou<\/li>\n\n\n\n
          3. <\/em>Re\u00e1lna hodnota<\/u><\/em> \u2013 cena, za ktor\u00fa by sa majetok obstaral v \u010dase, ke\u010f sa o \u0148om \u00fa\u010dtuje. Zis\u0165ujeme ju bu\u010f na trhu alebo ju stanovuje znalec<\/li>\n<\/ol>\n\n\n\n

            DM sa oce\u0148uje vstupnou cenou<\/strong> pod\u013ea toho ako ho \u00fa\u010dtovn\u00e1 jednotka nadobudla.<\/p>\n\n\n\n

            Doklady:<\/strong><\/p>\n\n\n\n

              \n
            • ZAZ – z\u00e1pis o zaraden\u00ed DNM a DHM do pou\u017e\u00edvania<\/li>\n\n\n\n
            • Invent\u00e1rna karta DM<\/li>\n<\/ul>\n\n\n\n

              \u00da\u010dtovanie obstarania DM:<\/em><\/strong><\/p>\n\n\n\n

                \n
              • pri obstar\u00e1van\u00ed DM \u00fa\u010dtujeme jednotliv\u00e9 zlo\u017eky vstupnej ceny na kalkula\u010dn\u00fdch \u00fa\u010dtoch:
                • 041 – Obstaranie dlhodob\u00e9ho nehmotn\u00e9ho majetku<\/em><\/li><\/ul>
                  • 042 – Obstaranie dlhodob\u00e9ho hmotn\u00e9ho majetku<\/em><\/li><\/ul>\n
                      \n
                    • 043 – Obstaranie dlhodob\u00e9ho finan\u010dn\u00e9ho majetku<\/em><\/li>\n<\/ul>\n<\/li>\n\n\n\n
                    • po ukon\u010den\u00ed obstarania pre\u00fa\u010dtujeme vstupn\u00fa cenu na pr\u00edslu\u0161n\u00fd \u00fa\u010det dlhodob\u00e9ho majetku v \u00fa\u010dtovej skupine:
                      • 01 – Dlhodob\u00fd nehmotn\u00fd majetok<\/em><\/li><\/ul>
                        • 02 – Dlhodob\u00fd hmotn\u00fd majetok odpisovan\u00fd<\/em><\/li><\/ul>
                          • 03 – Dlhodob\u00fd hmotn\u00fd majetok neodpisovan\u00fd<\/em><\/li><\/ul>\n
                              \n
                            • 06 – Dlhodob\u00fd finan\u010dn\u00fd majetok<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n

                              Obstaranie DM k\u00fapou:<\/em><\/strong><\/p>\n\n\n\n

                                \n
                              • n\u00e1kup dlhodob\u00e9ho nehmotn\u00e9ho a hmotn\u00e9ho majetku od dod\u00e1vate\u013ea.<\/li>\n\n\n\n
                              • ocenenie (vstupn\u00e1 cena) = obstar\u00e1vacia cena<\/strong> = cena majetku + n\u00e1klady spojen\u00e9 s obstaran\u00edm (napr.: preprava, poistenie, clo, mont\u00e1\u017e, in\u0161tal\u00e1cia a pod.)<\/li>\n\n\n\n
                              • pri k\u00fape DM m\u00f4\u017ee \u00fa\u010dtovn\u00e1 jednotka poskytn\u00fa\u0165 preddavok na bud\u00facu k\u00fapu. Tieto preddavky \u00fa\u010dtujeme na \u00fa\u010dtoch \u00fa\u010dtovej skupiny 05 – Poskytnut\u00e9 preddavky na dlhodob\u00fd majetok<\/strong><\/li>\n<\/ul>\n\n\n\n

                                \u00da\u010dtovn\u00e9 pr\u00edpady:<\/p>\n\n\n\n

                                P. \u010d.<\/strong><\/td>Doklad<\/strong><\/td>Text \u00fa\u010dtovn\u00e9ho pr\u00edpadu<\/strong><\/td>Suma<\/strong><\/td>MD<\/strong><\/td>D<\/strong><\/td><\/tr>
                                1.<\/td>VB\u00da<\/td>Poskytnut\u00fd preddavok na n\u00e1kup nov\u00e9ho stroja<\/td>  5 000,-\u20ac<\/td>052<\/td>221<\/td><\/tr>
                                2.<\/td>PFA<\/td>Fakt\u00fara za stroj   a) Cena stroja   b) DPH 20%   c) Spolu<\/td>  10 000,-\u20ac   2 000,-\u20ac 12 000,-\u20ac<\/td>  042 343<\/td>      321<\/td><\/tr>
                                3.<\/td>VPFA<\/td>Preprava stroja vo vlastnej r\u00e9\u017eii<\/td>  500,-\u20ac<\/td>042<\/td>622<\/td><\/tr>
                                4.<\/td>ZAZ<\/td>Zaradenie stroja do pou\u017e\u00edvania v OC<\/td>10 500,-\u20ac<\/td>022<\/td>042<\/td><\/tr>
                                5.<\/td>ID<\/td>Z\u00fa\u010dtovanie preddavku<\/td>  5 000,-\u20ac<\/td>321<\/td>052<\/td><\/tr>
                                6.<\/td>VB\u00da<\/td>\u00dahrada fakt\u00fary za stroj s oh\u013eadom na preddavok<\/td>  7 000,-\u20ac<\/td>321<\/td>221<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

                                Obstaranie dlhodob\u00e9ho majetku vlastnou \u010dinnos\u0165ou:<\/em><\/strong><\/p>\n\n\n\n

                                  \n
                                • \u00fa\u010dtovn\u00e1 jednotka si DM sama vyrob\u00ed;<\/li>\n\n\n\n
                                • ocenenie (vstupn\u00e1 cena) = \u00faplne vlastn\u00e9 n\u00e1klady<\/li>\n\n\n\n
                                • vznikaj\u00fa r\u00f4zne n\u00e1klady na zhotovenie DM, ktor\u00e9 \u00fa\u010dtujeme v \u00fa\u010dtovej triede 5-N\u00e1klady<\/li>\n\n\n\n
                                • pred zaraden\u00edm do pou\u017e\u00edvania je potrebn\u00e9 celkov\u00fa hodnotu n\u00e1kladov pre\u00fa\u010dtova\u0165 do v\u00fdnosov – tzv. aktivova\u0165 (\u00fa\u010dtov\u00e1 skupina 62 – Aktiv\u00e1cia) a n\u00e1sledne zaradi\u0165 majetok do pou\u017e\u00edvania<\/li>\n<\/ul>\n\n\n\n

                                  \u00da\u010dtovn\u00e9 pr\u00edpady:<\/p>\n\n\n\n

                                  P. \u010d.<\/strong><\/td>Doklad<\/strong><\/td>Text \u00fa\u010dtovn\u00e9ho pr\u00edpadu<\/strong><\/td>Suma<\/strong><\/td>MD<\/strong><\/td>D<\/strong><\/td><\/tr>
                                  1.<\/td>VYD<\/td>Spotreba materi\u00e1lu<\/td>15 000,-\u20ac<\/td>501<\/td>112<\/td><\/tr>
                                  2.<\/td>ZVL<\/td>Hrub\u00e9 mzdy robotn\u00edkov<\/td>  2 500,-\u20ac<\/td>521<\/td>331<\/td><\/tr>
                                  3.<\/td>ID<\/td>Odpisy strojov<\/td>1 500,-\u20ac<\/td>551<\/td>082<\/td><\/tr>
                                  4.<\/td>VPD<\/td>Kolky na kolauda\u010dn\u00e9 rozhodnutie<\/td>     150,-\u20ac<\/td>538<\/td>211<\/td><\/tr>
                                  5.<\/td>ID<\/td>Aktiv\u00e1cia n\u00e1kladov<\/td>19 150,-\u20ac<\/td>042<\/td>624<\/td><\/tr>
                                  6.<\/td>ZAZ<\/td>Zaradenie parkoviska do pou\u017e\u00edvania v ocenen\u00ed \u00fapln\u00fdch vlastn\u00fdch n\u00e1kladov<\/td>19 150,-\u20ac<\/td>022<\/td>042<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

                                  Bezplatn\u00e9 nadobudnutie DM:<\/em><\/strong><\/p>\n\n\n\n

                                    \n
                                  • m\u00f4\u017ee nasta\u0165:
                                    • prevzat\u00edm DM od in\u00fdch os\u00f4b<\/em><\/li><\/ul>\n
                                        \n
                                      • prevzat\u00edm DM od spolo\u010dn\u00edkov alebo \u010dlenov <\/em>(ak sa n\u00edm nezvy\u0161uje hodnota z\u00e1kladn\u00e9ho imania)<\/li>\n<\/ul>\n<\/li>\n\n\n\n
                                      • \u00da\u010dtovanie bezplatn\u00e9ho nadobudnutia DM ovplyv\u0148uje aj to, \u010di ide o dlhodob\u00fd majetok odpisovan\u00fd, alebo neodpisovan\u00fd.<\/li>\n\n\n\n
                                      • Ocenenie (vstupn\u00e1 cena) – re\u00e1lnou hodnotou<\/em><\/li>\n<\/ul>\n\n\n\n

                                        \u00da\u010dtovn\u00e9 pr\u00edpady:<\/p>\n\n\n\n

                                        P. \u010d.<\/strong><\/td>Doklad<\/strong><\/td>Text \u00fa\u010dtovn\u00e9ho pr\u00edpadu<\/strong><\/td>Suma<\/strong><\/td>MD<\/strong><\/td>D<\/strong><\/td><\/tr>
                                        1.<\/td>ID<\/td>Spolo\u010dn\u00edk daroval do firmy ekonomick\u00fd softv\u00e9r<\/td>  3 200,-\u20ac  <\/td>041<\/td>413<\/td><\/tr>
                                        2.<\/td>ID<\/td>Spolo\u010dn\u00edk daroval firme stroj<\/td>  2 366,-\u20ac<\/td>042<\/td>413<\/td><\/tr>
                                        3.<\/td>VPFA<\/td>Preprava stroja vo vlastnej r\u00e9\u017eii<\/td>   150,-\u20ac<\/td>042<\/td>622<\/td><\/tr>
                                        4.<\/td>ZAZ<\/td>Zaradenie darovan\u00e9ho softv\u00e9ru do pou\u017e\u00edvania<\/td>  3 200,-\u20ac<\/td>013<\/td>041<\/td><\/tr>
                                        5.<\/td>ZAZ<\/td>Zaradenie darovan\u00e9ho stroja do pou\u017e\u00edvania<\/td>  3 516,-\u20ac<\/td>022<\/td>042<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

                                        Obstaranie DM preraden\u00edm z osobn\u00e9ho pou\u017e\u00edvania do podnikania:<\/em><\/strong><\/p>\n\n\n\n