{"id":17944,"date":"2025-09-12T07:00:00","date_gmt":"2025-09-12T05:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=17944"},"modified":"2025-11-28T08:38:25","modified_gmt":"2025-11-28T07:38:25","slug":"jak-uctovat-odpisy","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-odpisy\/","title":{"rendered":"Jak \u00fa\u010dtovat odpisy"},"content":{"rendered":"<h2>Pravidla \u00fa\u010dtov\u00e1n\u00ed pro da\u0148ov\u00e9 odpisy<\/h2>\n<p>Pravidla pro da\u0148ov\u00e9 opisov\u00e1n\u00ed jsou zakotvena v\u00a0ZDP. Od roku 2021 zn\u00e1 ZDP jen da\u0148ov\u00e9 odpisov\u00e1n\u00ed tzv. hmotn\u00e9ho majetku, nikoliv nehmotn\u00e9ho majetku. V\u00a0r\u00e1mci da\u0148ov\u00e9ho odpisov\u00e1n\u00ed rozli\u0161ujeme dv\u011b z\u00e1kladn\u00ed formy:<\/p>\n<ol>\n<li>\u010dasov\u00e9 (m\u011bs\u00ed\u010dn\u00ed) da\u0148ov\u00e9 odpisov\u00e1n\u00ed,<\/li>\n<li>ro\u010dn\u00ed (rovnom\u011brn\u00e9 x zrychlen\u00e9) da\u0148ov\u00e9 odpisov\u00e1n\u00ed.<\/li>\n<\/ol>\n<p>ZDP definuje vybran\u00e9 majetkov\u00e9 slo\u017eky, kter\u00e9 podl\u00e9haj\u00ed tzv. \u010dasov\u00e9mu, v praxi ozna\u010dovan\u00e9mu rovn\u011b\u017e m\u011bs\u00ed\u010dn\u00edmu da\u0148ov\u00e9mu odpisov\u00e1n\u00ed. Tento typ da\u0148ov\u00e9ho odpisov\u00e1n\u00ed m\u00e1 p\u0159ednost p\u0159ed ro\u010dn\u00edm (rovnom\u011brn\u00fdm \u010di zrychlen\u00fdm) da\u0148ov\u00fdm odpisov\u00e1n\u00edm.<\/p>\n<h2>Pravidla \u00fa\u010dtov\u00e1n\u00ed o \u00fa\u010detn\u00edch odpisech<\/h2>\n<p>O \u00fa\u010detn\u00edch odpisech se \u00fa\u010dtuje v\u00a0podvojn\u00e9m \u00fa\u010detnictv\u00ed z\u00e1pisem na stranu MD \u00fa\u010dtu 551 \u2013 Odpisy dlouhodob\u00e9ho nehmotn\u00e9ho a hmotn\u00e9ho majetku a na stranu D \u00fa\u010dt\u016f opr\u00e1vek \u00fa\u010dtov\u00e9 skupiny 07 \u2013 Opr\u00e1vky k\u00a0dlouhodob\u00e9mu nehmotn\u00e9mu majetku, resp. 08 \u2013 Opr\u00e1vky k\u00a0dlouhodob\u00e9mu hmotn\u00e9mu majetku.<\/p>\n<p>Metodiku \u00fa\u010detn\u00edch odpis\u016f zakotv\u00ed \u00fa\u010detn\u00ed jednotka ve vnitropodnikov\u00e9 (intern\u00ed) sm\u011brnici pro \u00fa\u010detn\u00ed odpisov\u00e1n\u00ed dlouhodob\u00e9ho nehmotn\u00e9ho a dlouhodob\u00e9ho hmotn\u00e9ho majetku.<\/p>\n<h3>Zaokrouhlen\u00ed \u00fa\u010detn\u00edho odpis\u016f<\/h3>\n<p>\u00da\u010detn\u00ed odpisy se zaokrouhluj\u00ed na cel\u00e9 koruny nahoru a jsou zpravidla \u00fa\u010dtov\u00e1ny m\u011bs\u00ed\u010dn\u011b. V\u00a0odpisov\u00e9m pl\u00e1nu si \u00fa\u010detn\u00ed jednotka stanov\u00ed, od jak\u00e9ho m\u011bs\u00edce budou \u00fa\u010detn\u00ed odpisy uplat\u0148ov\u00e1ny \u2013 zda po\u010d\u00ednaje m\u011bs\u00edcem za\u0159azen\u00ed nebo po\u010d\u00ednaje m\u011bs\u00edcem n\u00e1sleduj\u00edc\u00edm po m\u011bs\u00edci za\u0159azen\u00ed dlouhodob\u00e9ho nehmotn\u00e9ho nebo dlouhodob\u00e9ho hmotn\u00e9ho majetku do u\u017e\u00edv\u00e1n\u00ed.<\/p>\n<h3>Co se vylu\u010duje z \u00fa\u010detn\u00edch odpis\u016f<\/h3>\n<p>Z\u00a0\u00fa\u010detn\u00edho odpisov\u00e1n\u00ed jsou vylou\u010deny p\u0159edev\u0161\u00edm n\u00e1sleduj\u00edc\u00ed majetkov\u00e9 slo\u017eky:<\/p>\n<ul>\n<li>pozemky,<\/li>\n<li>um\u011bleck\u00e1 d\u00edla, kter\u00e1 nejsou sou\u010d\u00e1st\u00ed stavby, sb\u00edrky,<\/li>\n<li>movit\u00e9 kulturn\u00ed pam\u00e1tky,<\/li>\n<li>p\u0159edm\u011bty kulturn\u00ed hodnoty a obdobn\u00e9 hmotn\u00e9 movit\u00e9 v\u011bci stanoven\u00e9 zvl\u00e1\u0161tn\u00edmi pr\u00e1vn\u00edmi p\u0159edpisy,<\/li>\n<li>nedokon\u010den\u00fd dlouhodob\u00fd nehmotn\u00fd a dlouhodob\u00fd hmotn\u00fd majetek a technick\u00e9 zhodnocen\u00ed, pokud nen\u00ed uvedeno do stavu zp\u016fsobil\u00e9ho k\u00a0u\u017e\u00edv\u00e1n\u00ed,<\/li>\n<li>finan\u010dn\u00ed majetek,<\/li>\n<li>z\u00e1soby,<\/li>\n<li>najat\u00fd \u010di obdobn\u011b u\u017e\u00edvan\u00fd dlouhodob\u00fd nehmotn\u00fd a dlouhodob\u00fd hmotn\u00fd majetek, pokud nen\u00ed Zo\u00da nebo Vyhl\u00e1\u0161kou \u010d. 500\/2002 Sb. stanoveno jinak,<\/li>\n<li>pohled\u00e1vky,<\/li>\n<li>preferen\u010dn\u00ed limity, kter\u00e9 nelze odpisovat podle \u010dasu nebo v\u00fdkon\u016f,<\/li>\n<li>povolenky na emise.<\/li>\n<\/ul>\n<h3>V\u00fdpo\u010det \u00fa\u010detn\u00edch odpis\u016f<\/h3>\n<p>\u00da\u010detn\u00ed odpisy se zpravidla po\u010d\u00edtaj\u00ed ve form\u011b:<\/p>\n<ol>\n<li>\u010dasov\u00fdch odpis\u016f nebo<\/li>\n<li>v\u00fdkonov\u00fdch odpis\u016f.<\/li>\n<\/ol>\n<p>\u010casov\u00e9 odpisy vych\u00e1zej\u00ed z\u00a0kvalifikovan\u00e9ho odhadu, po jakou dobu bude dan\u00e1 majetkov\u00e1 slo\u017eka vyu\u017eiteln\u00e1 pro \u00fa\u010detn\u00ed jednotku a po tu dobu jej bude i odpisovat.<\/p>\n<p>V\u00fdkonov\u00e9 odpisy vych\u00e1zej\u00ed z\u00a0uskute\u010dn\u011bn\u00fdch v\u00fdkon\u016f. V\u00a0tomto p\u0159\u00edpad\u011b \u00fa\u010detn\u00ed jednotka pom\u011bruje odpisovou z\u00e1kladnu realizovateln\u00fdmi v\u00fdkony.<\/p>\n<h2>\u00da\u010detn\u00ed odpisov\u00e1n\u00ed se zbytkovou hodnotou<\/h2>\n<p>\u010cesk\u00e9 \u00fa\u010detn\u00ed p\u0159edpisy umo\u017e\u0148uj\u00ed p\u0159i respektov\u00e1n\u00ed z\u00e1sady v\u00fdznamnosti a v\u011brn\u00e9ho a poctiv\u00e9ho obrazu p\u0159edm\u011btu \u00fa\u010detnictv\u00ed uplat\u0148ovat p\u0159i \u00fa\u010detn\u00edm odpisov\u00e1n\u00ed tzv. zbytkovou hodnotu. Zbytkov\u00e1 hodnota je definov\u00e1na jako odhadovan\u00e1 (zd\u016fvodniteln\u00e1) kladn\u00e1 \u010d\u00e1stka, kterou by \u00fa\u010detn\u00ed jednotka mohla z\u00edskat v\u00a0okam\u017eiku p\u0159edpokl\u00e1dan\u00e9ho vy\u0159azen\u00ed majetkov\u00e9 slo\u017eky, po ode\u010dten\u00ed odhadovan\u00fdch n\u00e1klad\u016f souvisej\u00edc\u00edch s\u00a0vy\u0159azen\u00edm.<\/p>\n<p>Zbytkov\u00e1 hodnota je vylou\u010dena z\u00a0\u00fa\u010detn\u00edho odpisov\u00e1n\u00ed dlouhodob\u00e9ho nehmotn\u00e9ho a dlouhodob\u00e9ho hmotn\u00e9ho majetku pro dobu pou\u017e\u00edv\u00e1n\u00ed. Do \u00fa\u010detn\u00edch n\u00e1klad\u016f se vy\u00fa\u010dtuje p\u0159i vy\u0159azen\u00ed majetkov\u00e9 slo\u017eky z\u00a0pou\u017e\u00edv\u00e1n\u00ed.<\/p>\n<h2>Komponentn\u00ed odpisov\u00e1n\u00ed<\/h2>\n<p>\u010cesk\u00e9 \u00fa\u010detn\u00ed odpisy umo\u017e\u0148uj\u00ed p\u0159i \u00fa\u010detn\u00edm odpisov\u00e1n\u00ed majetku vyu\u017e\u00edt rovn\u011b\u017e metodu tzv. komponentn\u00edho odpisov\u00e1n\u00ed majetku. \u00da\u010detn\u00ed jednotka vymez\u00ed druh majetku, u kter\u00e9ho pou\u017eije metodu komponentn\u00edho odpisov\u00e1n\u00ed, pr\u016fb\u011bh pou\u017e\u00edv\u00e1n\u00ed a zp\u016fsob ur\u010den\u00ed komponenty, v\u010detn\u011b jej\u00edho ocen\u011bn\u00ed, podle sv\u00fdch pot\u0159eb a uveden\u00e9 skute\u010dnosti dolo\u017e\u00ed \u00fa\u010detn\u00edm z\u00e1znamem.<\/p>\n<p>Komponentou se rozum\u00ed ur\u010den\u00e1 \u010d\u00e1st dlouhodob\u00e9ho hmotn\u00e9ho majetku, nebo ur\u010den\u00e1 kontrola v\u00fdskytu z\u00e1vad, u kter\u00e9 je v\u00fd\u0161e ocen\u011bn\u00ed v\u00fdznamn\u00e1 v\u00a0pom\u011bru k\u00a0v\u00fd\u0161i ocen\u011bn\u00ed cel\u00e9ho dlouhodob\u00e9ho hmotn\u00e9ho majetku a jej\u00ed\u017e doba pou\u017eitelnosti se v\u00fdznamn\u011b li\u0161\u00ed od doby pou\u017eitelnosti majetku. Ur\u010den\u00ed kontroly v\u00fdskytu z\u00e1vad jako komponenty \u00fa\u010detn\u00ed jednotka prov\u00e1d\u00ed k\u00a0okam\u017eiku uveden\u00ed majetku do u\u017e\u00edv\u00e1n\u00ed. Komponenta se odpisuje v\u00a0pr\u016fb\u011bhu pou\u017e\u00edv\u00e1n\u00ed samostatn\u011b od ostatn\u00edch komponent a od zbyl\u00e9 \u010d\u00e1sti dlouhodob\u00e9ho hmotn\u00e9ho majetku.<\/p>\n<p>P\u0159i v\u00fdm\u011bn\u011b komponenty se ocen\u011bn\u00ed dlouhodob\u00e9ho hmotn\u00e9ho majetku sni\u017euje o v\u00fd\u0161i ocen\u011bn\u00ed vy\u0159azovan\u00e9 komponenty a zvy\u0161uje o nov\u011b za\u0159azovan\u00e9 komponenty, v\u010detn\u011b n\u00e1hradn\u00edch d\u00edl\u016f spot\u0159ebovan\u00fdch na v\u00fdm\u011bnu komponenty a souvisej\u00edc\u00edch n\u00e1klad\u016f. Nen\u00ed-li vy\u0159azovan\u00e1 komponenta k\u00a0okam\u017eiku vy\u0159azen\u00ed pln\u011b odeps\u00e1na, provede \u00fa\u010detn\u00ed jednotka odpis z\u016fstatkov\u00e9 ceny vy\u0159azovan\u00e9 komponenty do n\u00e1klad\u016f. O dlouhodob\u00e9m hmotn\u00e9m majetku, kde je pou\u017eito komponentn\u00ed odpisov\u00e1n\u00ed, a o jeho opr\u00e1vk\u00e1ch, se \u00fa\u010dtuje jako o celku. V\u00fdpo\u010det \u00fa\u010detn\u00edch odpis\u016f celkov\u00e9ho dlouhodob\u00e9ho hmotn\u00e9ho majetku se prokazuje \u00fadaji na analytick\u00fdch \u00fa\u010dtech (invent\u00e1rn\u00edch kart\u00e1ch).<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p>\u00da\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Text<\/p>\n<\/td>\n<td>\n<p>\u010c\u00e1stka (K\u010d)<\/p>\n<\/td>\n<td>\n<p>MD<\/p>\n<\/td>\n<td>\n<p>D<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>\u00da\u010detn\u00ed odpis stroje<\/p>\n<\/td>\n<td>\n<p>\u00a0<\/p>\n<p>10.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>\u00a0<\/p>\n<p>551<\/p>\n<\/td>\n<td>\n<p>\u00a0<\/p>\n<p>082<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>\u00da\u010detn\u00ed odpis budovy<\/p>\n<\/td>\n<td>\n<p>\u00a0<\/p>\n<p>14.500,&#8211;<\/p>\n<\/td>\n<td>\n<p>\u00a0<\/p>\n<p>551<\/p>\n<\/td>\n<td>\n<p>\u00a0<\/p>\n<p>081<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<figure id=\"attachment_17945\" aria-describedby=\"caption-attachment-17945\" style=\"width: 757px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-17945\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/08\/interni-doklad-uctovani-odpisu.jpg\" alt=\"Uk\u00e1zka za\u00fa\u010dtov\u00e1n\u00ed mezd pomoc\u00ed intern\u00edho dokladu a roz\u00fa\u010dtovac\u00edch polo\u017eek v Money S3.\" width=\"757\" height=\"643\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/08\/interni-doklad-uctovani-odpisu.jpg 757w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/08\/interni-doklad-uctovani-odpisu-300x255.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/08\/interni-doklad-uctovani-odpisu-150x127.jpg 150w\" sizes=\"auto, (max-width: 757px) 100vw, 757px\" \/><figcaption id=\"caption-attachment-17945\" class=\"wp-caption-text\">Uk\u00e1zka za\u00fa\u010dtov\u00e1n\u00ed mezd pomoc\u00ed intern\u00edho dokladu a roz\u00fa\u010dtovac\u00edch polo\u017eek v Money S3.<\/figcaption><\/figure>\n\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\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pravidla \u00fa\u010dtov\u00e1n\u00ed pro da\u0148ov\u00e9 odpisy Pravidla pro da\u0148ov\u00e9 opisov\u00e1n\u00ed jsou zakotvena v\u00a0ZDP. Od roku 2021 zn\u00e1 ZDP jen da\u0148ov\u00e9 odpisov\u00e1n\u00ed tzv. hmotn\u00e9ho majetku, nikoliv nehmotn\u00e9ho &#8230;<\/p>\n","protected":false},"author":12,"featured_media":17940,"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":[367],"class_list":["post-17944","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-uctovani-majetku"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17944","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=17944"}],"version-history":[{"count":1,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17944\/revisions"}],"predecessor-version":[{"id":17946,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17944\/revisions\/17946"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/17940"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=17944"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=17944"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=17944"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}