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Contabilul.ro arrow Contabilitate Amortizarea imobilizarilor necorporale


Amortizarea imobilizarilor necorporale

Cuvinte cheie: amortizare, imobilizari

AMORTIZAREA IMOBILIZARILOR NECORPORALE

● inregistrarea brevetelor de inventii, drepturilor de autor, licentelor, marcilor de comert si de fabrica si a altor valori asimilate:

                    205                      =                 %
      „Concesiuni, brevete,                           
  licente, marci comerciale,                            131
drepturi si active similare“                 „Subventii pentru investitii“
                                                                  167
                                               „Alte imprumuturi si datorii asimilate“
                                                                  233
                                                  „Imobilizari necorporale in curs
                                                             de executie“
          404
                                                      „Furnizori de imobilizari“
         456
                                                 „Decontari cu asociatii/actionarii
                                                            privind capitalul“
         721
                                                    „Venituri din productia de
                                                       imobilizari necorporale“

● inregistrarea programelor informatice si a altor imobilizari:

                     208                    =                      %
 „Alte imobilizari necorporale“
                                                                     233
                                                        „Imobilizari necorporale
                                                           in curs de executie“
                                                                     404
                                                        „Furnizori de imobilizari“
                                                                     456
                                                    „Decontari cu asociatii/actionarii
                                                              privind capitalul“
                                                                      721
                                                          „Venituri din productia
                                                        de imobilizari necorporale“

● amortizarea imobilizarilor necorporale:

                     681                       =                  280
 „Cheltuieli de exploatare privind             „Amortizari privind
   amortizarile si provizioanele“             imobilizarile necorporale“

● scoaterea din evidenta a imobilizarilor necorporale complet amortizate:

                   280                        =                    %
     „Amortizari privind
  imobilizarile necorporale“
                 205
                                                    „Concesiuni, brevete, licente, marci
                                                   comerciale, drepturi si active similare“
                 208
                                                        „Alte imobilizari necorporale“

● scoaterea din evidenta a imobilizarilor necorporale cu valoare ramasa de amortizat:

                     %                         =                  (205)
                                                      „Concesiuni, brevete, licente, marci
                                                     comerciale, drepturi si active similare“
                   280                                             (208)
      „Amortizari privind                          „Alte imobilizari necorporale“
imobilizarile necorporale“
                  658.3
„Cheltuieli privind activele
cedate si alte operatii de capital“
                                                                  233
                                                  „Imobilizari necorporale in curs
                                                             de executie“
          404
                                                      „Furnizori de imobilizari“
         456
                                                 „Decontari cu asociatii/actionarii
                                                            privind capitalul“
         721
                                                    „Venituri din productia de
                                                       imobilizari necorporale“

● inregistrarea programelor informatice si a altor imobilizari:

                     208                    =                      %
 „Alte imobilizari necorporale“
                                                                     233
                                                        „Imobilizari necorporale
                                                           in curs de executie“
                                                                     404
                                                        „Furnizori de imobilizari“
                                                                     456
                                                    „Decontari cu asociatii/actionarii
                                                              privind capitalul“
                                                                      721
                                                          „Venituri din productia
                                                        de imobilizari necorporale“

● amortizarea imobilizarilor necorporale:

                     681                       =                  280
 „Cheltuieli de exploatare privind             „Amortizari privind
   amortizarile si provizioanele“             imobilizarile necorporale“

● scoaterea din evidenta a imobilizarilor necorporale complet amortizate:

                   280                        =                    %
     „Amortizari privind
  imobilizarile necorporale“
                 205
                                                    „Concesiuni, brevete, licente, marci
                                                   comerciale, drepturi si active similare“
                 208
                                                        „Alte imobilizari necorporale“

● scoaterea din evidenta a imobilizarilor necorporale cu valoare ramasa de amortizat:

                     %                         =                  (205)
                                                      „Concesiuni, brevete, licente, marci
                                                     comerciale, drepturi si active similare“
                   280                                             (208)
      „Amortizari privind                          „Alte imobilizari necorporale“
imobilizarile necorporale“
                  658.3
„Cheltuieli privind activele
cedate si alte operatii de capital“
                                                                  233
                                                  „Imobilizari necorporale in curs
                                                             de executie“
          404
                                                      „Furnizori de imobilizari“
         456
                                                 „Decontari cu asociatii/actionarii
                                                            privind capitalul“
         721
                                                    „Venituri din productia de
                                                       imobilizari necorporale“

● inregistrarea programelor informatice si a altor imobilizari:

                     208                    =                      %
 „Alte imobilizari necorporale“
                                                                     233
                                                        „Imobilizari necorporale
                                                           in curs de executie“
                                                                     404
                                                        „Furnizori de imobilizari“
                                                                     456
                                                    „Decontari cu asociatii/actionarii
                                                              privind capitalul“
                                                                      721
                                                          „Venituri din productia
                                                        de imobilizari necorporale“

● amortizarea imobilizarilor necorporale:

                     681                       =                  280
 „Cheltuieli de exploatare privind             „Amortizari privind
   amortizarile si provizioanele“             imobilizarile necorporale“

● scoaterea din evidenta a imobilizarilor necorporale complet amortizate:

                   280                        =                    %
     „Amortizari privind
  imobilizarile necorporale“
                 205
                                                    „Concesiuni, brevete, licente, marci
                                                   comerciale, drepturi si active similare“
                 208
                                                        „Alte imobilizari necorporale“

● scoaterea din evidenta a imobilizarilor necorporale cu valoare ramasa de amortizat:

                     %                         =                  (205)
                                                      „Concesiuni, brevete, licente, marci
                                                     comerciale, drepturi si active similare“
                   280                                             (208)
      „Amortizari privind                          „Alte imobilizari necorporale“
imobilizarile necorporale“
                  658.3
„Cheltuieli privind activele
cedate si alte operatii de capital“
                                                                  233
                                                  „Imobilizari necorporale in curs
                                                             de executie“
          404
                                                      „Furnizori de imobilizari“
         456
                                                 „Decontari cu asociatii/actionarii
                                                            privind capitalul“
         721
                                                    „Venituri din productia de
                                                       imobilizari necorporale“

● inregistrarea programelor informatice si a altor imobilizari:

                     208                    =                      %
 „Alte imobilizari necorporale“
                                                                     233
                                                        „Imobilizari necorporale
                                                           in curs de executie“
                                                                     404
                                                        „Furnizori de imobilizari“
                                                                     456
                                                    „Decontari cu asociatii/actionarii
                                                              privind capitalul“
                                                                      721
                                                          „Venituri din productia
                                                        de imobilizari necorporale“

● amortizarea imobilizarilor necorporale:

                     681                       =                  280
 „Cheltuieli de exploatare privind             „Amortizari privind
   amortizarile si provizioanele“             imobilizarile necorporale“

● scoaterea din evidenta a imobilizarilor necorporale complet amortizate:

                   280                        =                    %
     „Amortizari privind
  imobilizarile necorporale“
                 205
                                                    „Concesiuni, brevete, licente, marci
                                                   comerciale, drepturi si active similare“
                 208
                                                        „Alte imobilizari necorporale“

● scoaterea din evidenta a imobilizarilor necorporale cu valoare ramasa de amortizat:

                     %                         =                  (205)
                                                      „Concesiuni, brevete, licente, marci
                                                     comerciale, drepturi si active similare“
                   280                                             (208)
      „Amortizari privind                          „Alte imobilizari necorporale“
imobilizarile necorporale“
                  658.3
„Cheltuieli privind activele
cedate si alte operatii de capital“
                                                                  233
                                                  „Imobilizari necorporale in curs
                                                             de executie“
          404
                                                      „Furnizori de imobilizari“
         456
                                                 „Decontari cu asociatii/actionarii
                                                            privind capitalul“
         721
                                                    „Venituri din productia de
                                                       imobilizari necorporale“

● inregistrarea programelor informatice si a altor imobilizari:

                     208                    =                      %
 „Alte imobilizari necorporale“
                                                                     233
                                                        „Imobilizari necorporale
                                                           in curs de executie“
                                                                     404
                                                        „Furnizori de imobilizari“
                                                                     456
                                                    „Decontari cu asociatii/actionarii
                                                              privind capitalul“
                                                                      721
                                                          „Venituri din productia
                                                        de imobilizari necorporale“

● amortizarea imobilizarilor necorporale:

                     681                       =                  280
 „Cheltuieli de exploatare privind             „Amortizari privind
   amortizarile si provizioanele“             imobilizarile necorporale“

● scoaterea din evidenta a imobilizarilor necorporale complet amortizate:

                   280                        =                    %
     „Amortizari privind
  imobilizarile necorporale“
                 205
                                                    „Concesiuni, brevete, licente, marci
                                                   comerciale, drepturi si active similare“
                 208
                                                        „Alte imobilizari necorporale“

● scoaterea din evidenta a imobilizarilor necorporale cu valoare ramasa de amortizat:

                     %                         =                  (205)
                                                      „Concesiuni, brevete, licente, marci
                                                     comerciale, drepturi si active similare“
                   280                                             (208)
      „Amortizari privind                          „Alte imobilizari necorporale“
imobilizarile necorporale“
                  658.3
„Cheltuieli privind activele
cedate si alte operatii de capital“
                                                                  233
                                                  „Imobilizari necorporale in curs
                                                             de executie“
          404
                                                      „Furnizori de imobilizari“
         456
                                                 „Decontari cu asociatii/actionarii
                                                            privind capitalul“
         721
                                                    „Venituri din productia de
                                                       imobilizari necorporale“

● inregistrarea programelor informatice si a altor imobilizari:

                     208                    =                      %
 „Alte imobilizari necorporale“
                                                                     233
                                                        „Imobilizari necorporale
                                                           in curs de executie“
                                                                     404
                                                        „Furnizori de imobilizari“
                                                                     456
                                                    „Decontari cu asociatii/actionarii
                                                              privind capitalul“
                                                                      721
                                                          „Venituri din productia
                                                        de imobilizari necorporale“

● amortizarea imobilizarilor necorporale:

                     681                       =                  280
 „Cheltuieli de exploatare privind             „Amortizari privind
   amortizarile si provizioanele“             imobilizarile necorporale“

● scoaterea din evidenta a imobilizarilor necorporale complet amortizate:

                   280                        =                    %
     „Amortizari privind
  imobilizarile necorporale“
                 205
                                                    „Concesiuni, brevete, licente, marci
                                                   comerciale, drepturi si active similare“
                 208
                                                        „Alte imobilizari necorporale“

● scoaterea din evidenta a imobilizarilor necorporale cu valoare ramasa de amortizat:

                     %                         =                  (205)
                                                      „Concesiuni, brevete, licente, marci
                                                     comerciale, drepturi si active similare“
                   280                                             (208)
      „Amortizari privind                          „Alte imobilizari necorporale“
imobilizarile necorporale“
                  658.3
„Cheltuieli privind activele
cedate si alte operatii de capital“
                                                                  233
                                                  „Imobilizari necorporale in curs
                                                             de executie“
          404
                                                      „Furnizori de imobilizari“
         456
                                                 „Decontari cu asociatii/actionarii
                                                            privind capitalul“
         721
                                                    „Venituri din productia de
                                                       imobilizari necorporale“

● inregistrarea programelor informatice si a altor imobilizari:

                     208                    =                      %
 „Alte imobilizari necorporale“
                                                                     233
                                                        „Imobilizari necorporale
                                                           in curs de executie“
                                                                     404
                                                        „Furnizori de imobilizari“
                                                                     456
                                                    „Decontari cu asociatii/actionarii
                                                              privind capitalul“
                                                                      721
                                                          „Venituri din productia
                                                        de imobilizari necorporale“

● amortizarea imobilizarilor necorporale:

                     681                       =                  280
 „Cheltuieli de exploatare privind             „Amortizari privind
   amortizarile si provizioanele“             imobilizarile necorporale“

● scoaterea din evidenta a imobilizarilor necorporale complet amortizate:

                   280                        =                    %
     „Amortizari privind
  imobilizarile necorporale“
                 205
                                                    „Concesiuni, brevete, licente, marci
                                                   comerciale, drepturi si active similare“
                 208
                                                        „Alte imobilizari necorporale“

● scoaterea din evidenta a imobilizarilor necorporale cu valoare ramasa de amortizat:

                     %                         =                  (205)
                                                      „Concesiuni, brevete, licente, marci
                                                     comerciale, drepturi si active similare“
                   280                                             (208)
      „Amortizari privind                          „Alte imobilizari necorporale“
imobilizarile necorporale“
                  658.3
„Cheltuieli privind activele
cedate si alte operatii de capital“
                                                                  233
                                                  „Imobilizari necorporale in curs
                                                             de executie“
          404
                                                      „Furnizori de imobilizari“
         456
                                                 „Decontari cu asociatii/actionarii
                                                            privind capitalul“
         721
                                                    „Venituri din productia de
                                                       imobilizari necorporale“

● inregistrarea programelor informatice si a altor imobilizari:

                     208                    =                      %
 „Alte imobilizari necorporale“
                                                                     233
                                                        „Imobilizari necorporale
                                                           in curs de executie“
                                                                     404
                                                        „Furnizori de imobilizari“
                                                                     456
                                                    „Decontari cu asociatii/actionarii
                                                              privind capitalul“
                                                                      721
                                                          „Venituri din productia
                                                        de imobilizari necorporale“

● amortizarea imobilizarilor necorporale:

                     681                       =                  280
 „Cheltuieli de exploatare privind             „Amortizari privind
   amortizarile si provizioanele“             imobilizarile necorporale“

● scoaterea din evidenta a imobilizarilor necorporale complet amortizate:

                   280                        =                    %
     „Amortizari privind
  imobilizarile necorporale“
                 205
                                                    „Concesiuni, brevete, licente, marci
                                                   comerciale, drepturi si active similare“
                 208
                                                        „Alte imobilizari necorporale“

● scoaterea din evidenta a imobilizarilor necorporale cu valoare ramasa de amortizat:

                     %                         =                  (205)
                                                      „Concesiuni, brevete, licente, marci
                                                     comerciale, drepturi si active similare“
                   280                                             (208)
      „Amortizari privind                          „Alte imobilizari necorporale“
imobilizarile necorporale“
                  658.3
„Cheltuieli privind activele
cedate si alte operatii de capital“
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Data aparitiei: 31 Iulie 2007

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ClubContabilitate.ro - intrebarea zilei

cate zecimale sunt obligatorii la intocmirea facturii

Intrebare: Va rog sa imi spuneti baza legala in ce priveste numarul de zecimale folosite la intocmirea facturilor si daca este obligatoriu a se folosi 2 zecimale, sau daca se pot folosi si 3 zecimale la pretul de vanzare din facturi. Multumesc.

Raspuns: Conform prevederilor OUG nr. 59 /2005 se stabileste la art. 3 - taxa pe valoarea adaugata si accize... citeste tot raspunsul aici


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