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Amortizarea imobilizarilor necorporale

amortizareimobilizari

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

NOUTATI din Legislatia Contabila

PFA 2024. Ce SOLUTII si AVANTAJE mai sunt?


Important: PFA-urile au fost grav lovite de modificarile Codului Fiscal Mai e ceva de facut pentru a fi rentabile?
Legislatia pentru PFA s-a schimbat!

CUM se aplica, CAT ne afecteaza si (mai ales)
CE SOLUTII exista pentru a ne salva?

Afla acum care sunt solutiile ingenioase oferite de expertul Horatiu Sasu parcurgand lucrarea PFA/II/IF: Taxe, impozite, deduceri, contributii!
Vei gasi aici explicatii si exemple 100% practice, cu aplicabilitate certa si imediata!

...Vezi AICI detaliile complete <<

Citeste mai multe articole pe aceeasi tema:
amortizareimobilizari


Data aparitiei: 31 Iulie 2007

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