{"id":14861,"date":"2024-06-28T08:00:00","date_gmt":"2024-06-28T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=14861"},"modified":"2026-01-16T19:21:19","modified_gmt":"2026-01-16T18:21:19","slug":"jak-uctovat-danove-odpisovani-majetku-casove-mesicni","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-danove-odpisovani-majetku-casove-mesicni\/","title":{"rendered":"Jak \u00fa\u010dtovat da\u0148ov\u00e9 odpisov\u00e1n\u00ed majetku \u010dasov\u00e9 (m\u011bs\u00ed\u010dn\u00ed)"},"content":{"rendered":"<h2>Majetkov\u00e9 slo\u017eky, kter\u00e9 podl\u00e9haj\u00ed \u010dasov\u00e9mu (m\u011bs\u00ed\u010dn\u00edmu) da\u0148ov\u00e9mu odpisov\u00e1n\u00ed<\/h2>\n<p>P\u0159i rozhodov\u00e1n\u00ed o\u00a0metod\u011b zp\u016fsobu da\u0148ov\u00e9ho odpisov\u00e1n\u00ed hmotn\u00e9ho majetku je nutn\u00e9 v\u011bnovat pozornost testov\u00e1n\u00ed, zda p\u0159\u00edslu\u0161n\u00e1 majetkov\u00e1 slo\u017eka nepodl\u00e9h\u00e1 tzv. \u010dasov\u00e9mu (m\u011bs\u00ed\u010dn\u00edmu) da\u0148ov\u00e9mu odpisov\u00e1n\u00ed. Tento zp\u016fsob da\u0148ov\u00e9ho odpisov\u00e1n\u00ed m\u00e1 toti\u017e p\u0159ednost p\u0159ed uplatn\u011bn\u00edm ro\u010dn\u00edch da\u0148ov\u00fdch odpis\u016f <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/rovnomerne-a-zrychlene-odpisy-majetku-jaky-je-rozdil-a-jake-zvolit\/\">rovnom\u011brn\u00fdch a zrychlen\u00fdch<\/a>.<\/p>\n<p>Mezi nej\u010dast\u011bj\u0161\u00ed p\u0159\u00edklady hmotn\u00fdch majetkov\u00fdch slo\u017eek, kter\u00e9 podl\u00e9haj\u00ed \u010dasov\u00e9mu (m\u011bs\u00ed\u010dn\u00edmu) \u010dasov\u00e9mu odpisov\u00e1n\u00ed pat\u0159\u00ed zejm\u00e9na:<\/p>\n<h3>1. Do\u010dasn\u00e9 stavby<\/h3>\n<p>Jedn\u00e1 se o p\u0159\u00edpad hmotn\u00e9ho majetku, jeho\u017e \u017eivotnost nebo doba trv\u00e1n\u00ed je stanovena v\u00a0letech obecn\u011b z\u00e1vazn\u00fdm p\u0159edpisem nebo p\u0159\u00edslu\u0161n\u00fdm org\u00e1nem na z\u00e1klad\u011b zmocn\u011bn\u00ed ve zvl\u00e1\u0161tn\u00edm z\u00e1kon\u011b. Doba odpisov\u00e1n\u00ed je stanovena na dobu, pro n\u00ed\u017e je do\u010dasn\u00e1 stavba kolaudov\u00e1na, zpravidla zji\u0161t\u011bn\u00e1 ve stavebn\u00edm povolen\u00ed.<\/p>\n<h3>2. Technick\u00e9 zhodnocen\u00ed nemovit\u00e9 kulturn\u00ed pam\u00e1tky<\/h3>\n<p>U technick\u00e9ho zhodnocen\u00ed proveden\u00e9ho na nemovit\u00e9 kulturn\u00ed pam\u00e1tce se ro\u010dn\u00ed odpis stanov\u00ed ve v\u00fd\u0161i jedn\u00e9 patn\u00e1ctiny vstupn\u00ed ceny. Nutno zd\u016fraznit, \u017ee se tedy jedn\u00e1 o \u010dasov\u00e9 (m\u011bs\u00ed\u010dn\u00ed) da\u0148ov\u00e9 odpisov\u00e1n\u00ed technick\u00e9ho zhodnocen\u00ed nemovit\u00e9 kulturn\u00ed pam\u00e1tky, nikoliv o nemovitou kulturn\u00ed pam\u00e1tku. Nemovit\u00e1 kulturn\u00ed pam\u00e1tka je vymezena \u00a7 30d ZDP.<\/p>\n<h3>3. Hmotn\u00fd majetek vyu\u017e\u00edvan\u00fd k\u00a0v\u00fdrob\u011b elekt\u0159iny ze slune\u010dn\u00edho z\u00e1\u0159en\u00ed<\/h3>\n<p>P\u016fvodn\u00ed ustanoven\u00ed v ZDP od roku 2011 do 31.07.2025 bylo n\u00e1sleduj\u00edc\u00ed:<\/p>\n<p>Hmotn\u00fd majetek v\u00a0klasifikaci produkce CZ-CPA ozna\u010den\u00fd k\u00f3dem skupiny 27.11, 27.12 a d\u00e1le v\u00a0subkategorii CZ-CPA 26.11.22 vyu\u017e\u00edvan\u00fd k\u00a0v\u00fdrob\u011b elekt\u0159iny ze za\u0159\u00edzen\u00ed pro v\u00fdrobu elekt\u0159iny ze slune\u010dn\u00edho z\u00e1\u0159en\u00ed se odpisuje rovnom\u011brn\u011b bez p\u0159eru\u0161en\u00ed po dobu 240 m\u011bs\u00edc\u016f do 100 % vstupn\u00ed ceny nebo zv\u00fd\u0161en\u00e9 vstupn\u00ed ceny.<\/p>\n<p>Odpisy se stanov\u00ed s\u00a0p\u0159esnost\u00ed na cel\u00e9 m\u011bs\u00edce. P\u0159itom poplatn\u00edk m\u00e1 povinnost zah\u00e1jit odpisov\u00e1n\u00ed po\u010d\u00ednaje n\u00e1sleduj\u00edc\u00edm m\u011bs\u00edcem po m\u011bs\u00edci, v\u00a0n\u011bm\u017e byly spln\u011bny podm\u00ednky pro odpisov\u00e1n\u00ed. P\u0159i zah\u00e1jen\u00ed nebo ukon\u010den\u00ed odpisov\u00e1n\u00ed v\u00a0pr\u016fb\u011bhu zda\u0148ovac\u00edho obdob\u00ed lze uplatnit odpisy pouze ve v\u00fd\u0161i p\u0159ipadaj\u00edc\u00ed na toto zda\u0148ovac\u00ed obdob\u00ed. Odpisy se zaokrouhluj\u00ed na cel\u00e9 koruny nahoru.<\/p>\n<p>Technick\u00e9 zhodnocen\u00ed hmotn\u00e9ho majetku odpisovan\u00e9ho v\u00fd\u0161e uveden\u00fdm zp\u016fsobem zvy\u0161uje jeho vstupn\u00ed cenu. Poplatn\u00edk pokra\u010duje v\u00a0odpisov\u00e1n\u00ed hmotn\u00e9ho majetku ze v\u00fd\u0161en\u00e9 vstupn\u00ed ceny sn\u00ed\u017een\u00e9 o ji\u017e uplatn\u011bn\u00e9 odpisy od m\u011bs\u00edce n\u00e1sleduj\u00edc\u00edho po m\u011bs\u00edci, v\u00a0n\u011bm\u017e bylo technick\u00e9 zhodnocen\u00ed ukon\u010deno, a to rovnom\u011brn\u011b bez p\u0159eru\u0161en\u00ed po zb\u00fdvaj\u00edc\u00ed dobu odpisov\u00e1n\u00ed, nejm\u00e9n\u011b v\u0161ak po dobu 120 m\u011bs\u00edc\u016f.<\/p>\n<p>Od 01.07.2025 je v\u00fd\u0161e uveden\u00e9 ustanoven\u00ed v ZDP zru\u0161eno s p\u0159echodn\u00fdm ustanoven\u00edm z\u00e1kona.<\/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\/14861\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Z\u00edskejte praktick\u00e9 tipy, jak \u00fa\u010dtovat            <\/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=\"S0\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14861\">\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<h3>4. Mimo\u0159\u00e1dn\u00e9 odpisy<\/h3>\n<p>Mimo\u0159\u00e1dn\u00e9 odpisy jsou atypick\u00e9 v\u00a0tom, \u017ee jejich pou\u017eit\u00ed je dobrovoln\u00e9. Pokud se neaplikuje tento zp\u016fsob odpisov\u00e1n\u00ed u p\u0159\u00edslu\u0161n\u00e9 majetkov\u00e9 slo\u017eky, uplatn\u00ed se ro\u010dn\u00ed da\u0148ov\u00e9 odpisov\u00e1n\u00ed rovnom\u011brn\u00e9 nebo zrychlen\u00e9.<\/p>\n<p>Od roku 2024 doznalo ustanoven\u00ed \u00a7 30a ZDP z\u00e1sadn\u00ed zm\u011bny a tento zp\u016fsob odpisov\u00e1n\u00ed je upraven pro nov\u00fd druh majetkov\u00fdch slo\u017eek.<\/p>\n<p>Hmotn\u00fd majetek, kter\u00fd je bezemisn\u00edm vozidlem, po\u0159\u00edzen\u00fd v\u00a0obdob\u00ed od 1. ledna 2024 do 31. prosince 2028, m\u016f\u017ee poplatn\u00edk, kter\u00fd je jeho prvn\u00edm odpisovatelem, odepsat bez p\u0159eru\u0161en\u00ed do 100 % vstupn\u00ed ceny za 24 m\u011bs\u00edc\u016f, p\u0159itom za prvn\u00edch 12 m\u011bs\u00edc\u016f uplatn\u00ed odpisy rovnom\u011brn\u011b do v\u00fd\u0161e 60 % vstupn\u00ed ceny hmotn\u00e9ho majetku a za dal\u0161\u00edch bezprost\u0159edn\u011b n\u00e1sleduj\u00edc\u00edch 12 m\u011bs\u00edc\u016f uplatn\u00ed odpisy rovnom\u011brn\u011b do v\u00fd\u0161e 40 % vstupn\u00ed ceny hmotn\u00e9ho majetku.<\/p>\n<p>Tyto da\u0148ov\u00e9 odpisy se stanov\u00ed s\u00a0p\u0159esnost\u00ed na cel\u00e9 m\u011bs\u00edce. P\u0159itom poplatn\u00edk m\u00e1 povinnost zah\u00e1jit odpisov\u00e1n\u00ed po\u010d\u00ednaje n\u00e1sleduj\u00edc\u00edm m\u011bs\u00edcem po dni, v\u00a0n\u011bm\u017e byly spln\u011bny podm\u00ednky pro odpisov\u00e1n\u00ed. P\u0159i zah\u00e1jen\u00ed nebo ukon\u010den\u00ed odpisov\u00e1n\u00ed v\u00a0pr\u016fb\u011bhu zda\u0148ovac\u00edho obdob\u00ed lze uplatnit odpisy pouze ve v\u00fd\u0161i p\u0159ipadaj\u00edc\u00ed na toto zda\u0148ovac\u00ed obdob\u00ed. Odpisy se zaokrouhluj\u00ed na cel\u00e9 koruny nahoru.<\/p>\n<p>Technick\u00e9 zhodnocen\u00ed hmotn\u00e9ho majetku, u n\u011bho\u017e se aplikuje mimo\u0159\u00e1dn\u00e9 odpisov\u00e1n\u00ed, nezvy\u0161uje jeho vstupn\u00ed cenu. Ukon\u010den\u00e9 technick\u00e9 zhodnocen\u00ed se zat\u0159\u00edd\u00ed do odpisov\u00e9 skupiny, ve kter\u00e9 je zat\u0159\u00edd\u011bn hmotn\u00fd majetek, na kter\u00e9m je technick\u00e9 zhodnocen\u00ed provedeno, a odpisuje se jako hmotn\u00fd majetek dle \u00a7 26 a\u017e 30 a \u00a7 31 a\u017e 33.<\/p>\n<h2>Jak se stanovuj\u00ed \u010dasov\u00e9 (m\u011bs\u00ed\u010dn\u00ed) da\u0148ov\u00e9 odpisy<\/h2>\n<p>Specifikem t\u011bchto \u010dasov\u00fdch (m\u011bs\u00ed\u010dn\u00edch) da\u0148ov\u00fdch odpis\u016f je p\u0159edev\u0161\u00edm:<\/p>\n<ul>\n<li>Da\u0148ov\u00fd odpis se stanov\u00ed jako pod\u00edl vstupn\u00ed ceny a po\u010dtu m\u011bs\u00edc\u016f odpisov\u00e1n\u00ed.<\/li>\n<li>Da\u0148ov\u00e9 odpisov\u00e1n\u00ed mus\u00ed b\u00fdt zah\u00e1jeno, a to kalend\u00e1\u0159n\u00edm m\u011bs\u00edcem n\u00e1sleduj\u00edc\u00edm po m\u011bs\u00edci, v\u00a0jeho\u017e pr\u016fb\u011bhu byl majetek za\u0159azen.<\/li>\n<li>Da\u0148ov\u00e9 odpisov\u00e1n\u00ed nem\u016f\u017ee b\u00fdt p\u0159eru\u0161eno.<\/li>\n<li>Da\u0148ov\u00fd odpis se zaokrouhl\u00ed na cel\u00e9 koruny nahoru.<\/li>\n<\/ul>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakce\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u016f\u017eete snadno <strong>v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a&nbsp;evidovat sklad<\/strong> pro kamenn\u00fd i&nbsp;online prodej.\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cenik-s3\/vyzkouset-money-s3-start\/\" class=\"c-btn--large\">St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<h2>Z\u00e1v\u011br<\/h2>\n<p>Pokud se jedn\u00e1 o hmotn\u00fd majetek, kter\u00fd nen\u00ed vylou\u010den\u00fd z\u00a0da\u0148ov\u00e9ho odpisov\u00e1n\u00ed dle \u00a7 27 ZDP, je nutn\u00e9 nejprve testovat jak\u00e9mu druhu da\u0148ov\u00e9ho odpisov\u00e1n\u00ed podl\u00e9h\u00e1. Rozli\u0161ujeme v\u00a0z\u00e1sad\u011b dva druhy da\u0148ov\u00e9ho odpisov\u00e1n\u00ed: \u010dasov\u00e9 (m\u011bs\u00ed\u010dn\u00ed) da\u0148ov\u00e9 odpisy a ro\u010dn\u00ed (rovnom\u011brn\u00e9 nebo zrychlen\u00e9) da\u0148ov\u00e9 odpisy, p\u0159i\u010dem\u017e \u010dasov\u00e9 (m\u011bs\u00ed\u010dn\u00ed) maj\u00ed p\u0159ednost. Tyto da\u0148ov\u00e9 odpisy jsou specifick\u00e9 zp\u016fsobem v\u00fdpo\u010dtu a pou\u017eit\u00edm. Da\u0148ov\u00e9 odpisov\u00e1n\u00ed mus\u00ed b\u00fdt zah\u00e1jeno, a to pr\u00e1v\u011b m\u011bs\u00edcem n\u00e1sleduj\u00edc\u00edm po m\u011bs\u00edci, v\u00a0n\u011bm\u017e byla hmotn\u00e1 majetkov\u00e1 slo\u017eka za\u0159azena do u\u017e\u00edv\u00e1n\u00ed. Da\u0148ov\u00e9 odpisov\u00e1n\u00ed nelze p\u0159eru\u0161it. Da\u0148ov\u00e9 odpisy se zaokrouhluj\u00ed na cel\u00e9 koruny nahoru.<\/p>\n<p>Mezi nej\u010dast\u011bj\u0161\u00ed p\u0159\u00edklady majetkov\u00fdch slo\u017eek, kter\u00e9 podl\u00e9haj\u00ed \u010dasov\u00e9mu (m\u011bs\u00ed\u010dn\u00edmu) da\u0148ov\u00e9mu odpisov\u00e1n\u00ed, pat\u0159\u00ed zejm\u00e9na: 1) do\u010dasn\u00e9 stavby, 2) technick\u00e9 zhodnocen\u00ed nemovit\u00e9 kulturn\u00ed pam\u00e1tky, 3) hmotn\u00fd majetek vyu\u017e\u00edvan\u00fd k\u00a0v\u00fdrob\u011b elekt\u0159iny ze slune\u010dn\u00edho z\u00e1\u0159en\u00ed, 4) mimo\u0159\u00e1dn\u00e9 odpisy. Ka\u017ed\u00e1 z\u00a0uveden\u00fdch majetkov\u00fdch slo\u017eek m\u00e1 svoje specifika p\u0159i v\u00fdpo\u010dtu da\u0148ov\u00e9ho odpisu, co se po\u010dtu m\u011bs\u00edc\u016f da\u0148ov\u00e9ho odpisov\u00e1n\u00ed t\u00fdk\u00e1.<\/p>\n<p>V\u00fdpo\u010det \u010dasov\u00e9ho (m\u011bs\u00ed\u010dn\u00edho) da\u0148ov\u00e9ho odpisu se realizuje jednodu\u0161e. Jedn\u00e1 se o pod\u00edl vstupn\u00ed ceny a po\u010dtu m\u011bs\u00edc\u016f, p\u0159i\u010dem\u017e ka\u017ed\u00e1 z\u00a0uveden\u00fdch majetkov\u00fdch slo\u017eek p\u0159edstavuje jin\u00fd po\u010det m\u011bs\u00edc\u016f da\u0148ov\u00e9ho odpisov\u00e1n\u00ed. Pokud je polo\u017eka majetku, kter\u00fd podl\u00e9h\u00e1 \u010dasov\u00e9mu (m\u011bs\u00ed\u010dn\u00edmu) da\u0148ov\u00e9mu odpisov\u00e1n\u00ed technicky zhodnocena, je nutn\u00e9 v\u00a0souladu se ZDP individu\u00e1ln\u011b p\u0159istupovat k\u00a0tomu kter\u00e9mu druhu majetku a postupovat metodicky v\u00a0r\u00e1mci da\u0148ov\u00e9ho odpisov\u00e1n\u00ed u t\u00e9 kter\u00e9 majetkov\u00e9 slo\u017eky.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Majetkov\u00e9 slo\u017eky, kter\u00e9 podl\u00e9haj\u00ed \u010dasov\u00e9mu (m\u011bs\u00ed\u010dn\u00edmu) da\u0148ov\u00e9mu odpisov\u00e1n\u00ed P\u0159i rozhodov\u00e1n\u00ed o\u00a0metod\u011b zp\u016fsobu da\u0148ov\u00e9ho odpisov\u00e1n\u00ed hmotn\u00e9ho majetku je nutn\u00e9 v\u011bnovat pozornost testov\u00e1n\u00ed, zda p\u0159\u00edslu\u0161n\u00e1 majetkov\u00e1 slo\u017eka &#8230;<\/p>\n","protected":false},"author":12,"featured_media":14863,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[360],"tags":[58,400,218,367],"class_list":["post-14861","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-money-s3","tag-ucetni-pojmy","tag-ucetni-program","tag-uctovani-majetku"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14861","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\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=14861"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14861\/revisions"}],"predecessor-version":[{"id":18458,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14861\/revisions\/18458"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14863"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14861"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14861"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14861"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}