{"id":10874,"date":"2023-05-02T08:00:00","date_gmt":"2023-05-02T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=10874"},"modified":"2023-11-28T14:34:31","modified_gmt":"2023-11-28T13:34:31","slug":"co-je-dlouhodoby-nehmotny-majetek-a-jak-ho-vymezit-v-ucetnictvi","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/co-je-dlouhodoby-nehmotny-majetek-a-jak-ho-vymezit-v-ucetnictvi\/","title":{"rendered":"Co je dlouhodob\u00fd nehmotn\u00fd majetek a jak ho vymezit v \u00fa\u010detnictv\u00ed"},"content":{"rendered":"<h2>Co je dlouhodob\u00fd nehmotn\u00fd majetek<\/h2>\n<p>Abyste majetek mohli za\u0159adit do t\u00e9to kategorie, mus\u00ed splnit <strong>3 podm\u00ednky<\/strong>:<\/p>\n<ul>\n<li>je dlouhodob\u00fd \u2013 doba pou\u017eitelnosti majetku je <strong>del\u0161\u00ed ne\u017e 1 rok<\/strong>,<\/li>\n<li>je <strong>nehmotn\u00fd<\/strong> \u2013 nem\u00e1 fyzickou podobu,<\/li>\n<li>jeho hodnota <strong>p\u0159evy\u0161uje limit<\/strong> \u2013 ka\u017ed\u00e1 firma si v intern\u00ed sm\u011brnici stanov\u00ed limit hodnoty (typicky po\u0159izovac\u00ed cena); pokud je hodnota vy\u0161\u0161\u00ed ne\u017e limit, majetek se \u00fa\u010dtuje do \u00fa\u010dtov\u00e9 skupiny 01 (dlouhodob\u00fd nehmotn\u00fd majetek).<\/li>\n<\/ul>\n<p>Firmy si d\u0159\u00edve tento limit \u010dasto <strong>stanovovaly na 60 000 K\u010d<\/strong> \u2013 takto v minulosti definoval dlouhodob\u00fd nehmotn\u00fd majetek z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f. Od 1. ledna 2021 v\u0161ak tento z\u00e1kon <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/v-kostce-vyvoj-aspektu-danoveho-odpisovani-nehmotneho-majetku-od-roku-1990-az-do-soucasnosti\/\">nehmotn\u00fd majetek neupravuje<\/a>.<\/p>\n<h3>Mezi dlouhodob\u00fd nehmotn\u00fd majetek pat\u0159\u00ed:<\/h3>\n<p><strong>Nehmotn\u00e9 v\u00fdsledky v\u00fdzkumu a v\u00fdvoje<\/strong><\/p>\n<p>Tyto v\u00fdsledky m\u016f\u017eete z\u00edskat vlastn\u00ed \u010dinnost\u00ed, nebo si je koupit od jin\u00fdch spole\u010dnost\u00ed. Do kategorie se \u0159ad\u00ed nap\u0159\u00edklad v\u00fdroba prototyp\u016f. \u00da\u010dtujete je na \u00fa\u010det 012 (nehmotn\u00e9 v\u00fdsledky v\u00fdvoje).<\/p>\n<p><strong>Software<\/strong><\/p>\n<p>D\u00e1l mezi nehmotn\u00fd majetek pat\u0159\u00ed programy a aplikace. \u00da\u010dtujete je na \u00fa\u010det 013 (software).<\/p>\n<p><strong>Oceniteln\u00e1 pr\u00e1va<\/strong><\/p>\n<p>Mezi oceniteln\u00e1 pr\u00e1va spadaj\u00ed nap\u0159\u00edklad pr\u016fmyslov\u00e9 vzory, ochrann\u00e9 zn\u00e1mky atd. \u00da\u010dtujete je na \u00fa\u010det 014 (ostatn\u00ed oceniteln\u00e1 pr\u00e1va).<\/p>\n<p><strong>Goodwill<\/strong><\/p>\n<p>Term\u00edn goodwill ozna\u010duje nehmotn\u00e9, ale hodnotn\u00e9 statky \u2013 jako skv\u011bl\u00e9 vztahy se z\u00e1kazn\u00edky, dobrou pov\u011bst v oboru \u010di zku\u0161en\u00fd t\u00fdm zam\u011bstnanc\u016f. Goodwill m\u016f\u017ee nab\u00fdvat kladn\u00fdch i z\u00e1porn\u00fdch hodnot.<\/p>\n<p>Goodwill sv\u00e9 vlastn\u00ed firmy ne\u00fa\u010dtujete, proto\u017ee stanoven\u00ed jeho hodnoty je komplikovan\u00e9. \u00da\u010dtujete tzv. sekund\u00e1rn\u00ed goodwill spole\u010dnosti, kterou va\u0161e firma kupuje. Goodwill jako jedin\u00fd z dlouhodob\u00e9ho nehmotn\u00e9ho majetku nemus\u00ed spl\u0148ovat hodnotu uvedenou v intern\u00ed sm\u011brnici.\u00a0 \u00da\u010dtujete je na \u00fa\u010det 015 (goodwil).<\/p>\n<p><strong>Ostatn\u00ed dlouhodob\u00fd nehmotn\u00fd majetek<\/strong><\/p>\n<p>Nap\u0159\u00edklad emisn\u00ed povolenky nebo preferen\u010dn\u00ed limity. \u00da\u010dtujete je na \u00fa\u010det 019 (ostatn\u00ed dlouhodob\u00fd nehmotn\u00fd majetek).<\/p>\n<p><strong>Poskytnut\u00e9 z\u00e1lohy na dlouhodob\u00fd nehmotn\u00fd majetek a nedokon\u010den\u00fd nehmotn\u00fd majetek<\/strong><\/p>\n<p>Pokud si nech\u00e1v\u00e1te nap\u0159\u00edklad vyv\u00edjet software na m\u00edru a plat\u00edte developer\u016fm z\u00e1lohu, m\u016f\u017eete ji za\u0159adit do dlouhodob\u00e9ho nehmotn\u00e9ho majetku.<\/p>\n<p><strong>Technick\u00e9 zhodnocen\u00ed dlouhodob\u00e9ho nehmotn\u00e9ho majetku<\/strong><\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-na-technicke-zhodnoceni-majetku-ucetni-a-danovy-pohled-na-reseni-vyjimecnych-majetkovych-slozek-aneb-na-co-je-dobre-myslet-kdyz-technicky-zhodnocuji-majetek\/\">Technick\u00fdm zhodnocen\u00edm<\/a> je takov\u00fd z\u00e1sah, kter\u00fd zm\u011bn\u00ed \u00fa\u010del majetku nebo jeho technick\u00e9 parametry.<\/p>\n<figure id=\"attachment_10876\" aria-describedby=\"caption-attachment-10876\" style=\"width: 1920px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10876\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/04\/pexels-thisisengineering-3861958.jpg\" alt=\"\" width=\"1920\" height=\"1281\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/04\/pexels-thisisengineering-3861958.jpg 1920w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/04\/pexels-thisisengineering-3861958-300x200.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/04\/pexels-thisisengineering-3861958-1024x683.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/04\/pexels-thisisengineering-3861958-150x100.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/04\/pexels-thisisengineering-3861958-768x512.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/04\/pexels-thisisengineering-3861958-1536x1025.jpg 1536w\" sizes=\"auto, (max-width: 1920px) 100vw, 1920px\" \/><figcaption id=\"caption-attachment-10876\" class=\"wp-caption-text\">Software pat\u0159\u00ed mezi typick\u00fd nehmotn\u00fd majetek.<\/figcaption><\/figure>\n<h2>\u00da\u010dtov\u00e1n\u00ed dlouhodob\u00e9ho nehmotn\u00e9ho majetku<\/h2>\n<p>P\u0159i po\u0159\u00edzen\u00ed tohoto majetku pou\u017e\u00edv\u00e1te <strong>\u00fa\u010det 041<\/strong> (nedokon\u010den\u00fd dlouhodob\u00fd nehmotn\u00fd majetek).<\/p>\n<p>Jakmile je majetek p\u0159ipraven\u00fd k pou\u017e\u00edv\u00e1n\u00ed, na stranu Dal \u00fa\u010dtu 587 (<strong>Aktivace dlouhodob\u00e9ho nehmotn\u00e9ho majetku<\/strong>) zachyt\u00edte jeho za\u0159azen\u00ed do provozu. Tak\u00e9 u\u010din\u00edte z\u00e1pis na stranu M\u00e1 d\u00e1ti na \u00fa\u010det 041.<\/p>\n<h2>Drobn\u00fd nehmotn\u00fd majetek<\/h2>\n<p>Do t\u00e9to kategorie spad\u00e1 nehmotn\u00fd majetek, kter\u00fd m\u00e1 dobu pou\u017eitelnosti del\u0161\u00ed ne\u017e rok, ale jeho <strong>po\u0159izovac\u00ed cena, respektive hodnota, je ni\u017e\u0161\u00ed<\/strong> ne\u017e hodnota stanoven\u00e1 vnit\u0159n\u00ed sm\u011brnic\u00ed pro dlouhodob\u00fd nehmotn\u00fd majetek.<\/p>\n<p><strong>P\u0159\u00edkladem drobn\u00e9ho nehmotn\u00e9ho majetku<\/strong> je software, za kter\u00fd firma zaplatila 10 000 K\u010d (pokud sm\u011brnice stanovuje limit hodnoty nap\u0159. na 60 000 K\u010d).<\/p>\n<p>Drobn\u00fd nehmotn\u00fd majetek v <a href=\"https:\/\/money.cz\/\">\u00fa\u010detn\u00edm programu<\/a> <strong>\u00fa\u010dtuje do n\u00e1klad\u016f<\/strong>.<\/p>\n<h2>Jak evidovat nehmotn\u00fd majetek<\/h2>\n<p>Pokud vedete da\u0148ovou evidenci nebo \u00fa\u010detnictv\u00ed, m\u00e1te povinnost <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-vest-evidenci-majetku-podniku\/\">evidence majetku podniku<\/a>. Nejjednodu\u0161\u0161\u00ed je pou\u017e\u00edt <a href=\"https:\/\/money.cz\/vlastnosti\/evidence-majetku-s3\/\">program na evidenci majetku<\/a> \u2013 ten si porad\u00ed se v\u0161emi typy majetku, v\u010detn\u011b <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/dlouhodoby-hmotny-majetek\/\">dlouhodob\u00e9ho hmotn\u00e9ho majetku<\/a>. Krom\u011b <strong>odpisov\u00fdch skupin<\/strong> nebo zp\u016fsobu odpisov\u00e1n\u00ed v n\u011bm evidujete nap\u0159\u00edklad i \u00fadaje o z\u00e1ruce.<\/p>\n<p>TIP: P\u0159e\u010dt\u011bte si, jak na <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ocenovani-dlouhodobeho-hmotneho-a-nehmotneho-majetku-pri-porizeni-v-ucetnictvi-jake-problemy-mohou-nastat\/\">oce\u0148ov\u00e1n\u00ed majetku<\/a>.<\/p>\n<h2>Nehmotn\u00fd majetek: odpisy<\/h2>\n<p>Pokud vedete \u00fa\u010detnictv\u00ed, nehmotn\u00fd majetek odpisujete pomoc\u00ed <strong>\u00fa\u010detn\u00edch odpis\u016f<\/strong>.<\/p>\n<p><strong>Da\u0148ov\u00e9 odpisy<\/strong> se od 1. ledna 2021 nehmotn\u00e9ho majetku <strong>net\u00fdkaj\u00ed<\/strong>. Jestli\u017ee nevedete \u00fa\u010detnictv\u00ed, po\u0159\u00edzen\u00ed nehmotn\u00e9ho majetku se pova\u017euje za jednor\u00e1zov\u00fd v\u00fddaj.<\/p>\n<p>Na <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-odpisy-dlouhodobeho-hmotneho-a-nehmotneho-majetku\/\">odpisy majetku<\/a> jsme se detailn\u011b zam\u011b\u0159ili v samostatn\u00e9m \u010dl\u00e1nku.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Co je dlouhodob\u00fd nehmotn\u00fd majetek Abyste majetek mohli za\u0159adit do t\u00e9to kategorie, mus\u00ed splnit 3 podm\u00ednky: je dlouhodob\u00fd \u2013 doba pou\u017eitelnosti majetku je del\u0161\u00ed ne\u017e &#8230;<\/p>\n","protected":false},"author":2,"featured_media":10875,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[35,6],"tags":[296,288,289,207,367],"class_list":["post-10874","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi","category-ucetnictvi-2","tag-dlouhodoby-majetek","tag-evidence-majetku","tag-majetek-podniku","tag-nehmotny-majetek","tag-uctovani-majetku"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10874","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=10874"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10874\/revisions"}],"predecessor-version":[{"id":12743,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10874\/revisions\/12743"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/10875"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=10874"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=10874"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=10874"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}