{"id":12366,"date":"2023-10-24T09:34:13","date_gmt":"2023-10-24T07:34:13","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=12366"},"modified":"2023-10-24T09:34:17","modified_gmt":"2023-10-24T07:34:17","slug":"poridili-jste-hmotny-majetek-a-dodavatel-vam-dodatecne-poskytl-slevu-jak-tuto-slevu-zauctovat","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/poridili-jste-hmotny-majetek-a-dodavatel-vam-dodatecne-poskytl-slevu-jak-tuto-slevu-zauctovat\/","title":{"rendered":"Po\u0159\u00eddili jste hmotn\u00fd majetek a dodavatel V\u00e1m dodate\u010dn\u011b poskytl slevu. Jak tuto slevu za\u00fa\u010dtovat?"},"content":{"rendered":"<p>V\u00a0minulosti jste si po\u0159\u00eddili hmotn\u00fd majetek a nyn\u00ed v\u00a0b\u011b\u017en\u00e9m roce V\u00e1m dodavatel poskytl dodate\u010dn\u011b slevu na tento majetek a vr\u00e1til V\u00e1m \u010d\u00e1st ze zaplacen\u00e9 ceny majetku. Tento majetek u\u017e byl za\u0159azen do u\u017e\u00edv\u00e1n\u00ed a v \u00fa\u010detnictv\u00ed je odepisov\u00e1n.<\/p>\n<p>Dodavatel poskytl slevu v\u00a0z\u00e1vislosti na spln\u011bn\u00ed podm\u00ednek stanoven\u00fdch dodavatelem ve smlouv\u011b. Podm\u00ednky byly spln\u011bny a\u017e nyn\u00ed a proto byla sleva dodavatelem poskytnuta.<\/p>\n<p>M\u00e1 b\u00fdt tedy zp\u011btn\u011b upravena po\u0159izovac\u00ed cena majetku a opraveny dosud za\u00fa\u010dtovan\u00e9 odpisy a opr\u00e1vky? \u00a0V\u00a0kv\u011btnu 2013 schv\u00e1lila a v dubnu 2019 aktualizovala N\u00e1rodn\u00ed \u00fa\u010detn\u00ed rada k\u00a0t\u00e9to ot\u00e1zce \u00a0interpretaci I-26. V\u00a0t\u00e9to interpretaci je v\u0161ak \u0159e\u0161ena pouze sleva z\u00a0ceny majetku, jej\u00ed\u017e p\u0159izn\u00e1n\u00ed bylo v\u00a0dob\u011b po\u0159\u00edzen\u00ed dlouhodob\u00e9ho majetku velmi pravd\u011bpodobn\u00e9.<\/p>\n<h2>Jakou slevu V\u00e1m vlastn\u011b dodavatel poskytl?<\/h2>\n<p>Sleva by m\u011bla b\u00fdt samoz\u0159ejm\u011b v\u00a0\u00fa\u010detnictv\u00ed zohledn\u011bna oproti polo\u017ece se kterou v\u011bcn\u011b souvis\u00ed. Pokud tedy sleva souvis\u00ed s\u00a0po\u0159\u00edzen\u00fdm majetkem, m\u011bla by b\u00fdt tak\u00e9 sleva \u00fa\u010dtov\u00e1na proti po\u0159izovac\u00ed cen\u011b majetku. \u00a0V\u011bt\u0161inou se jedn\u00e1 o slevu za to, \u017ee dodavatel zavinil svou pozdn\u00ed nebo \u0161patnou mont\u00e1\u017e\u00ed zpo\u017ed\u011bn\u00ed term\u00ednu uveden\u00ed majetku do provozu. V\u00a0tomto p\u0159\u00edpad\u011b bude sleva za\u00fa\u010dtov\u00e1na jako sn\u00ed\u017een\u00ed po\u0159izovac\u00ed ceny majetku.<\/p>\n<p>Ale \u010dasto se st\u00e1v\u00e1, \u017ee je odb\u011brateli poskytnuta sleva poskytnuta z\u00a0ceny majetku, kter\u00e1 se prokazateln\u011b v\u00e1\u017ee k vznikl\u00fdm\u00a0n\u00e1klad\u016fm, kter\u00e9 byly v\u00a0minulosti \u00fa\u010dtov\u00e1ny do v\u00fdsledovky. Jedn\u00e1 se zpravidla o slevu, kter\u00e1 kompenzuje n\u011bjakou ztr\u00e1tu zp\u016fsobenou instalac\u00ed nebo t\u00edm, \u017ee za\u0159\u00edzen\u00ed nebylo mo\u017en\u00e9 n\u011bjakou dobu pou\u017e\u00edvat zavin\u011bn\u00edm dodavatele.<\/p>\n<p>\u00da\u010detn\u00ed jednotce t\u00edm vznikla ztr\u00e1ta, proto\u017ee musela vynalo\u017eit souvisej\u00edc\u00ed fixn\u00ed n\u00e1klady av\u0161ak nemohla generovat v\u00fdnosy, proto\u017ee za\u0159\u00edzen\u00ed nebylo v\u00a0provozu. Tato \u201esleva\u201c od dodavatele je vlastn\u011b kompenzac\u00ed vznikl\u00e9 ztr\u00e1ty a ne \u201esleva\u201c, kter\u00e1 se vztahuje k\u00a0po\u0159izovac\u00ed cen\u011b majetku.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12366\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12366\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h2>Jak slevu prom\u00edtnout do \u00fa\u010detnictv\u00ed?<\/h2>\n<p>Pokud \u00fa\u010detn\u00ed jednotka vyhodnot\u00ed, \u017ee poskytnut\u00e1 sleva se opravdu v\u00e1\u017ee k\u00a0t\u011bmto vznikl\u00fdm ztr\u00e1t\u00e1m, je pot\u0159eba tuto slevu prom\u00edtnout z\u00a0hlediska v\u011brn\u00e9ho a poctiv\u00e9ho obrazu \u00fa\u010detnictv\u00ed hned v\u00a0b\u011b\u017en\u00e9m \u00fa\u010detn\u00edm obdob\u00ed do v\u00fdsledovky.<\/p>\n<p>Pokud se jedn\u00e1 o slevu, kter\u00e1 souvis\u00ed s\u00a0po\u0159\u00edzen\u00edm majetku, mus\u00ed b\u00fdt za\u00fa\u010dtov\u00e1na jako sn\u00ed\u017een\u00ed po\u0159izovac\u00ed ceny majetku. V\u00a0\u017e\u00e1dn\u00e9m p\u0159\u00edpad\u011b nem\u016f\u017ee b\u00fdt tato \u201esleva\u201c za\u00fa\u010dtov\u00e1na jako v\u00fdnos v\u00a0aktu\u00e1ln\u00edm \u00fa\u010detn\u00edm obdob\u00ed. V\u00a0tomto p\u0159\u00edpad\u011b by byl um\u011ble navy\u0161ov\u00e1n zisk b\u011b\u017en\u00e9ho \u00fa\u010detn\u00edho obdob\u00ed.<\/p>\n<p>Tato sleva z\u00a0po\u0159izovac\u00ed ceny majetku bude \u00fa\u010dtov\u00e1na \u00fapravou ceny majetku.<\/p>\n<p>Existuj\u00ed t\u0159i mo\u017en\u00e9 zp\u016fsoby za\u00fa\u010dtov\u00e1n\u00ed slevy souvisej\u00edc\u00ed se sn\u00ed\u017een\u00edm hodnoty majetku:<\/p>\n<p><strong>Retrospektivn\u00ed \u00faprava<\/strong>\u00a0tzn. opr\u00e1vky \u00fa\u010detn\u00ed jednotka uprav\u00ed tak, jak\u00e9 by byly, kdyby byla sleva zohledn\u011bna u\u017e p\u0159i za\u0159azov\u00e1n\u00ed majetku do u\u017e\u00edv\u00e1n\u00ed. Opr\u00e1vky tedy \u00fa\u010detn\u00ed jednotka p\u0159epo\u010d\u00edt\u00e1 ze sn\u00ed\u017een\u00e9 ceny. O tento rozd\u00edl pak uprav\u00ed v\u00a0rozvaze nerozd\u011blen\u00e9 zisky minul\u00fdch let. Tento postup \u00fa\u010detn\u00ed jednotka pou\u017eije tehdy, pokud m\u011bla prokazateln\u011b na slevu n\u00e1rok u\u017e v\u00a0minul\u00fdch letech, jen ji neza\u00fa\u010dtovala. Na toto m\u016f\u017ee b\u00fdt nahl\u00ed\u017eeno jako na chybu p\u0159i \u00fa\u010dtov\u00e1n\u00ed v\u00a0minul\u00fdch letech.<\/p>\n<p>b) <strong>\u00daprava opr\u00e1vek<\/strong>, tak jak by b\u00fdvaly byly, pokud by sleva byla zohledn\u011bna od data za\u0159azen\u00ed majetku do u\u017e\u00edv\u00e1n\u00ed, ale cel\u00fd dopad rozd\u00edlu opr\u00e1vek pro\u00fa\u010dtuje \u00fa\u010detn\u00ed do v\u00fdsledovky v\u00a0b\u011b\u017en\u00e9m \u00fa\u010detn\u00edm obdob\u00ed. Tento zp\u016fsob pou\u017eije \u00fa\u010detn\u00ed jednotka v\u00a0p\u0159\u00edpad\u011b, pokud podm\u00ednky n\u00e1roku na slevu byly spln\u011bny a\u017e v\u00a0aktu\u00e1ln\u00edm obdob\u00ed.<\/p>\n<p>c) <strong>Prospektivn\u00ed \u00faprava<\/strong> tzn. opr\u00e1vky \u00fa\u010detn\u00ed jednotka nijak neupravuje, ale p\u0159epo\u010d\u00edt\u00e1 odpisy budouc\u00edch \u00fa\u010detn\u00edch obdob\u00ed s\u00a0dopadem zm\u011bn\u011bn\u00e9 po\u0159izovac\u00ed ceny. Pokud je ale sleva z\u00a0ceny majetku vy\u0161\u0161\u00ed ne\u017e sou\u010dasn\u00e1 z\u016fstatkov\u00e1 cena majetku, pak se rozd\u00edl za\u00fa\u010dtuje p\u0159\u00edmo do v\u00fdsledovky v\u00a0b\u011b\u017en\u00e9m \u00fa\u010detn\u00edm obdob\u00ed.<\/p>\n<p>Pokud se nejedn\u00e1 chybu v\u00a0\u00fa\u010dtov\u00e1n\u00ed v\u00a0minul\u00fdch obdob\u00edch, je pot\u0159eba \u00a0rozhodnout, jestli dopad do opr\u00e1vek \u0159e\u0161it\u00a0 retrospektivn\u011b nebo prospektivn\u011b<strong>. Dle interpretace<\/strong><strong>\u00a0I &#8211; 26 je sp\u00ed\u0161e doporu\u010dov\u00e1n postup prospektivn\u00ed opravy viz bod c), tzn. \u00fa\u010detn\u00ed jednotka hodnotu dosavadn\u00edch za\u00fa\u010dtovan\u00fdch opr\u00e1vek nem\u011bn\u00ed, ale p\u0159epo\u010dte budouc\u00ed odpisy.<\/strong><\/p>\n<p>Je d\u016fle\u017eit\u00e9, aby \u00fa\u010detn\u00ed jednotka popsala v\u00a0P\u0159\u00edloze k \u00fa\u010detn\u00ed z\u00e1v\u011brce metodu, kterou pou\u017eila p\u0159i zohledn\u011bn\u00ed slevy z\u00a0ceny majetku.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00a0minulosti jste si po\u0159\u00eddili hmotn\u00fd majetek a nyn\u00ed v\u00a0b\u011b\u017en\u00e9m roce V\u00e1m dodavatel poskytl dodate\u010dn\u011b slevu na tento majetek a vr\u00e1til V\u00e1m \u010d\u00e1st ze zaplacen\u00e9 ceny &#8230;<\/p>\n","protected":false},"author":28,"featured_media":12367,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[6,35],"tags":[89,127,358],"class_list":["post-12366","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-hmotny-majetek","tag-vstupni-cena","tag-zarazeni-aktiv-do-uzivani"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12366","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\/28"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=12366"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12366\/revisions"}],"predecessor-version":[{"id":12372,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12366\/revisions\/12372"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12367"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12366"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12366"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12366"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}