{"id":6823,"date":"2025-03-12T13:47:42","date_gmt":"2025-03-12T12:47:42","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=6823"},"modified":"2025-03-12T13:47:45","modified_gmt":"2025-03-12T12:47:45","slug":"opravy-a-technicke-zhodnoceni-majetku-problemy-a-uctovani","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/opravy-a-technicke-zhodnoceni-majetku-problemy-a-uctovani\/","title":{"rendered":"Opravy a technick\u00e9 zhodnocen\u00ed majetku \u2013 probl\u00e9my a \u00fa\u010dtov\u00e1n\u00ed"},"content":{"rendered":"<h2>Co to je oprava, \u00fadr\u017eba nebo technick\u00e9 zhodnocen\u00ed dlouhodob\u00e9ho majetku?<\/h2>\n<p>Ne\u017e si vysv\u011btl\u00edme pravidla pro \u00fa\u010dtov\u00e1n\u00ed oprav, \u00fadr\u017eby nebo technick\u00e9ho zhodnocen\u00ed majetku, je pot\u0159eba si p\u0159ipomenout, jak je rozli\u0161it. V praxi je d\u016fle\u017eit\u00e9 pamatovat na to, \u017ee nen\u00ed rozhoduj\u00edc\u00ed, co uvedl dodavatel na faktu\u0159e, ale jak\u00fd je skute\u010dn\u00fd stav. V\u017edy bychom m\u011bli kontaktovat osobu, kter\u00e1 z\u00e1sah do majetku objednala, a zjistit, co bylo podstatou objedn\u00e1vky.<\/p>\n<h3>Opravy dlouhodob\u00e9ho majetku<\/h3>\n<p>Opravou se <strong>odstra\u0148uj\u00ed \u00fa\u010dinky \u010d\u00e1ste\u010dn\u00e9ho fyzick\u00e9ho opot\u0159eben\u00ed nebo po\u0161kozen\u00ed<\/strong> majetku s c\u00edlem uveden\u00ed majetku do p\u0159edchoz\u00edho nebo provozuschopn\u00e9ho stavu. Uveden\u00edm do provozuschopn\u00e9ho stavu se rozum\u00ed proveden\u00ed opravy i s pou\u017eit\u00edm jin\u00fdch ne\u017e p\u016fvodn\u00edch materi\u00e1l\u016f, d\u00edl\u016f nebo technologi\u00ed, pokud t\u00edm nedojde k technick\u00e9mu zhodnocen\u00ed. V praxi to znamen\u00e1, \u017ee p\u0159i v\u00fdb\u011bru materi\u00e1l\u016f nebude hlavn\u00edm c\u00edlem vylep\u0161en\u00ed parametr\u016f opravovan\u00e9ho majetku, ale pouze uveden\u00ed majetku do stavu, ve kter\u00e9m bude op\u011bt spr\u00e1vn\u011b fungovat.<\/p>\n<h3>\u00dadr\u017eba dlouhodob\u00e9ho majetku<\/h3>\n<p>\u00dadr\u017ebou je \u010dinnost, kterou prov\u00e1d\u00edme, <strong>abychom zpomalili opot\u0159eben\u00ed majetku a p\u0159edch\u00e1zeli tak jeho po\u0161kozen\u00ed<\/strong> nebo poruch\u00e1m. V r\u00e1mci \u00fadr\u017eby se rovn\u011b\u017e odstra\u0148uj\u00ed drobn\u011bj\u0161\u00ed z\u00e1vady.<\/p>\n<h3>Technick\u00e9 zhodnocen\u00ed dlouhodob\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku<\/h3>\n<p>Abychom \u00fa\u010dtovali o technick\u00e9m zhodnocen\u00ed, mus\u00ed b\u00fdt spln\u011bny n\u00e1sleduj\u00edc\u00ed charakteristiky:<\/p>\n<ul>\n<li>v d\u016fsledku technick\u00e9ho zhodnocen\u00ed majetku <strong>doch\u00e1z\u00ed alespo\u0148 k jedn\u00e9 z t\u011bchto okolnost\u00ed<\/strong>:\n<ul>\n<li>zm\u011bna \u00fa\u010delu pou\u017eit\u00ed majetku<\/li>\n<li>zm\u011bna technick\u00fdch parametr\u016f majetku<\/li>\n<li>roz\u0161\u00ed\u0159en\u00ed vybavenosti majetku<\/li>\n<li>roz\u0161\u00ed\u0159en\u00ed pou\u017eitelnosti majetku<\/li>\n<li>n\u00e1stavba, p\u0159\u00edstavba nebo jin\u00e1 stavebn\u00ed \u00faprava na majetku<\/li>\n<\/ul>\n<\/li>\n<li>jedn\u00e1 se o z\u00e1sah do majetku uveden\u00e9ho do u\u017e\u00edv\u00e1n\u00ed<\/li>\n<li>n\u00e1klady na v\u0161echny z\u00e1sahy do jednotliv\u00e9ho majetku dokon\u010den\u00e9 v dan\u00e9m \u00fa\u010detn\u00edm obdob\u00ed dos\u00e1hly hranice stanoven\u00e9 ve vnit\u0159n\u00ed sm\u011brnici \u00fa\u010detn\u00ed jednotky<\/li>\n<\/ul>\n<p>V jak\u00e9 v\u00fd\u0161i si <strong>\u00fa\u010detn\u00ed jednotka stanov\u00ed hranici ocen\u011bn\u00ed pro technick\u00e9 zhodnocen\u00ed<\/strong> majetku ve sv\u00e9 vnit\u0159n\u00ed sm\u011brnici?<\/p>\n<ul>\n<li>V p\u0159\u00edpad\u011b dlouhodob\u00e9ho nehmotn\u00e9ho majetku je hranice stejn\u00e1 jako hranice pro vykazov\u00e1n\u00ed tohoto majetku (p\u0159\u00edklad 1).<\/li>\n<li>V p\u0159\u00edpad\u011b hmotn\u00fdch movit\u00fdch v\u011bc\u00ed a jejich soubor\u016f je hranice stejn\u00e1 jako hranice pro vykazov\u00e1n\u00ed tohoto majetku (p\u0159\u00edklad 2).<\/li>\n<li>V p\u0159\u00edpad\u011b staveb si \u00fa\u010detn\u00ed jednotka stanov\u00ed hranici tak, aby dos\u00e1hla v\u00fdznamn\u00e9 hodnoty ve vztahu k po\u0159izovac\u00ed cen\u011b nebo reproduk\u010dn\u00ed po\u0159izovac\u00ed cen\u011b jednotliv\u00e9 stavby (p\u0159\u00edklad 3).<\/li>\n<\/ul>\n<h3>P\u0159\u00edklad 1 \u2013 Technick\u00e9 zhodnocen\u00ed nehmotn\u00e9ho majetku<\/h3>\n<p>\u00da\u010detn\u00ed jednotka si ve sv\u00e9 vnit\u0159n\u00ed sm\u011brnici stanovila hodnotu pro vykazov\u00e1n\u00ed dlouhodob\u00e9ho nehmotn\u00e9ho majetku na 60 000 K\u010d. V lednu 2020 koupila za 70 000 K\u010d grafick\u00fd software a ihned je uvedla do u\u017e\u00edv\u00e1n\u00ed. V \u00fanoru 2021 dokoupila ke grafick\u00e9mu softwaru dal\u0161\u00ed modul v hodnot\u011b 20 000 K\u010d. Jin\u00e9 z\u00e1sahy do tohoto softwaru v roce 2021 neprob\u011bhly. Nebude se jednat o technick\u00e9 zhodnocen\u00ed, jeliko\u017e n\u00e1klady na vylep\u0161en\u00ed softwaru nedos\u00e1hly v dan\u00e9m \u00fa\u010detn\u00edm obdob\u00ed hranice 60 000 K\u010d.<\/p>\n<h3>P\u0159\u00edklad 2 \u2013 Technick\u00e9 zhodnocen\u00ed hmotn\u00fdch movit\u00fdch v\u011bc\u00ed<\/h3>\n<p>\u00da\u010detn\u00ed jednotka si ve sv\u00e9 vnit\u0159n\u00ed sm\u011brnici stanovila hodnotu pro vykazov\u00e1n\u00ed dlouhodob\u00fdch hmotn\u00fdch movit\u00fdch v\u011bc\u00ed na 50 000 K\u010d. V prosinci 2020 koupila stroj za 100 000 K\u010d a ihned je uvedla do u\u017e\u00edv\u00e1n\u00ed. V roce 2021 koupila postupn\u011b 2 komponenty, kter\u00e9 zv\u00fd\u0161ily v\u00fdkonnost stroje. Ka\u017ed\u00e1 komponenta st\u00e1l\u00e1 30\u00a0 000 K\u010d. Bude se jednat o technick\u00e9 zhodnocen\u00ed, jeliko\u017e v souhrnu n\u00e1klady na komponenty p\u0159ekro\u010dily v dan\u00e9m \u00fa\u010detn\u00edm obdob\u00ed hranici 50 000 K\u010d.<\/p>\n<h3>P\u0159\u00edklad 3 \u2013 Technick\u00e9 zhodnocen\u00ed staveb<\/h3>\n<p>\u00da\u010detn\u00ed jednotka si ve sv\u00e9 vnit\u0159n\u00ed sm\u011brnici stanovila hranici pro vykazov\u00e1n\u00ed technick\u00e9ho zhodnocen\u00ed staveb na 10 % po\u0159izovac\u00ed ceny stavby. V roce 2020 koupila gar\u00e1\u017e za 600 000 K\u010d a ihned ji za\u010dala pou\u017e\u00edvat. V roce 2021 nechala vybudovat do gar\u00e1\u017ee nov\u00e1 elektrick\u00e1 vrata na d\u00e1lkov\u00e9 ovl\u00e1d\u00e1n\u00ed (p\u016fvodn\u00ed vrata bylo nutn\u00e9 otev\u00edrat ru\u010dn\u011b). N\u00e1klady na vrata dos\u00e1hly 70 000 K\u010d a vrata byla do konce roku 2021 zprovozn\u011bna. Bude se jednat o technick\u00e9 zhodnocen\u00ed, jeliko\u017e n\u00e1klady p\u0159ekro\u010dily v dan\u00e9m \u00fa\u010detn\u00edm obdob\u00ed hranici 60 000 K\u010d. (10% po\u0159izovac\u00ed ceny gar\u00e1\u017ee).<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-6831\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/06\/daniel-mccullough-HtBlQdxfG9k-unsplash-1024x576.jpg\" alt=\"\" width=\"1024\" height=\"576\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/06\/daniel-mccullough-HtBlQdxfG9k-unsplash-1024x576.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/06\/daniel-mccullough-HtBlQdxfG9k-unsplash-300x169.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/06\/daniel-mccullough-HtBlQdxfG9k-unsplash-768x432.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/06\/daniel-mccullough-HtBlQdxfG9k-unsplash-1536x864.jpg 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/06\/daniel-mccullough-HtBlQdxfG9k-unsplash.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h2>Jak \u00fa\u010dtovat o oprav\u00e1ch, \u00fadr\u017eb\u011b a technick\u00e9m zhodnocen\u00ed majetku<\/h2>\n<p><strong>Opravy a \u00fadr\u017eba se \u00fa\u010dtuj\u00ed p\u0159\u00edmo do n\u00e1klad\u016f<\/strong> ve skupin\u011b 51.<\/p>\n<p><strong>Technick\u00e9 zhodnocen\u00ed majetku ne\u00fa\u010dtujeme p\u0159\u00edmo do n\u00e1klad\u016f<\/strong>, hospod\u00e1\u0159sk\u00fd v\u00fdsledek ovlivn\u00ed a\u017e prost\u0159ednictv\u00edm odpis\u016f. P\u0159i \u00fa\u010dtov\u00e1n\u00ed technick\u00e9ho zhodnocen\u00ed mus\u00edme rozli\u0161it 2 z\u00e1kladn\u00ed situace.<\/p>\n<p><strong>1. Zhodnotili jsme majetek, kter\u00fd ve sv\u00e9mu \u00fa\u010detnictv\u00ed vykazujeme jako dlouhodob\u00fd majetek.<\/strong><\/p>\n<p>Ocen\u011bn\u00ed tohoto majetku zv\u00fd\u0161\u00edme o technick\u00e9 zhodnocen\u00ed a vyhodnot\u00edme dopad technick\u00e9ho zhodnocen\u00ed na dobu pou\u017eitelnosti majetku. Uprav\u00edme odpisov\u00fd pl\u00e1n (to neplat\u00ed pro nemovit\u00e9 kulturn\u00ed pam\u00e1tky a c\u00edrkevn\u00ed stavby, jejich\u017e technick\u00e9 zhodnocen\u00ed se odepisuje samostatn\u011b).<\/p>\n<p><strong>2. Zhodnotili jsme majetek, kter\u00fd nevykazujeme ve sv\u00e9mu \u00fa\u010detnictv\u00ed jako dlouhodob\u00fd majetek <\/strong>(nap\u0159. pronajat\u00fd majetek, drobn\u00fd dlouhodob\u00fd majetek).<\/p>\n<p>Technick\u00e9 zhodnocen\u00ed, kter\u00e9 jsme na sv\u00e9 n\u00e1klady provedli na pronajat\u00e9m majetku, za\u0159ad\u00edme jako novou polo\u017eku dlouhodob\u00e9ho majetku a odepisujeme samostatn\u011b. Stejn\u00fd postup plat\u00ed i pro technick\u00e9 zhodnocen\u00ed drobn\u00e9ho dlouhodob\u00e9ho majetku.<\/p>\n<h3>P\u0159\u00edklad 4 \u2013 Technick\u00e9 zhodnocen\u00ed majetku a odpisy<\/h3>\n<p>\u00da\u010detn\u00ed jednotka si ve sv\u00e9 vnit\u0159n\u00ed sm\u011brnici stanovila hodnotu pro vykazov\u00e1n\u00ed dlouhodob\u00e9ho hmotn\u00e9ho majetku na 30 000 K\u010d. V prosinci 2020 koupila za 480 000 K\u010d auto a ihned jej uvedla do u\u017e\u00edv\u00e1n\u00ed. Auta odepisuje rovnom\u011brn\u011b 48 m\u011bs\u00edc\u016f od m\u011bs\u00edce n\u00e1sleduj\u00edc\u00edho po za\u0159azen\u00ed do u\u017e\u00edv\u00e1n\u00ed. V prosinci 2021 nechala v aut\u011b vybudovat st\u0159e\u0161n\u00ed okno za 36 000 K\u010d. V souladu s vnit\u0159n\u00ed sm\u011brnic\u00ed zv\u00fd\u0161ila <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/kategorie-ucetnich-jednotek-zjistete-kam-patrite\/\">\u00fa\u010detn\u00ed jednotka<\/a> hodnotu auta o technick\u00e9 zhodnocen\u00ed od ledna n\u00e1sleduj\u00edc\u00edho roku.<\/p>\n<p>V roce 2021 \u010dinil m\u011bs\u00ed\u010dn\u00ed odpis 10 000 K\u010d. Po\u010d\u00ednaje lednem 2022 bude cena automobilu nav\u00fd\u0161en\u00e1 o technick\u00e9 zhodnocen\u00ed v hodnot\u011b 36 000 K\u010d a m\u011bs\u00ed\u010dn\u00ed odpis se zv\u00fd\u0161\u00ed na 11 000 K\u010d. Doba odpisov\u00e1n\u00ed se nezm\u011bn\u00ed, jeliko\u017e zabudov\u00e1n\u00ed st\u0159e\u0161n\u00edho okna nem\u00e1 vliv na dobu pou\u017eitelnosti auta.<\/p>\n<p>Pokud provedeme <strong>z\u00e1sah, kter\u00fd m\u00e1 povahu technick\u00e9ho zhodnocen\u00ed, ale nedos\u00e1hne hodnotov\u00e9 hranice<\/strong> uveden\u00e9 ve vnit\u0159n\u00ed sm\u011brnici, pak budeme n\u00e1klady \u00fa\u010dtovat:<\/p>\n<ul>\n<li>v p\u0159\u00edpad\u011b z\u00e1sahu do dlouhodob\u00e9ho hmotn\u00e9ho majetku na \u00fa\u010det ve skupin\u011b 54<\/li>\n<li>v p\u0159\u00edpad\u011b z\u00e1sahu do dlouhodob\u00e9ho nehmotn\u00e9ho majetku na \u00fa\u010det ve skupin\u011b 51<\/li>\n<\/ul>\n<p>Specifick\u00e1 pravidla plat\u00ed pro <strong>finan\u010dn\u00ed leasing<\/strong>. V p\u0159\u00edpad\u011b finan\u010dn\u00edho leasingu se <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/porizovaci-cena-hmotneho-majetku\/\">po\u0159izovac\u00ed cena majetku<\/a> p\u0159evzat\u00e9ho u\u017eivatelem do vlastnictv\u00ed po skon\u010den\u00ed leasingu zv\u00fd\u0161\u00ed o d\u0159\u00edve za\u00fa\u010dtovan\u00e9 technick\u00e9 zhodnocen\u00ed tohoto majetku a pokra\u010duje se v odpisov\u00e1n\u00ed z takto zv\u00fd\u0161en\u00e9 po\u0159izovac\u00ed ceny.<\/p>\n<h2>\u00da\u010detn\u00ed vs. da\u0148ov\u00fd pohled na technick\u00e9 zhodnocen\u00ed majetku<\/h2>\n<p>V \u010dl\u00e1nku jsme se zab\u00fdvali pravidly \u00fa\u010dtov\u00e1n\u00ed a odpisov\u00e1n\u00ed technick\u00e9ho zhodnocen\u00ed podle \u00fa\u010detn\u00edch p\u0159edpis\u016f. Je v\u0161ak pot\u0159eba zd\u016fraznit, \u017ee <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1992-586\" target=\"_blank\" rel=\"noopener\">z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f<\/a> m\u00e1 sv\u00e1 pravidla pro vykazov\u00e1n\u00ed a odpisov\u00e1n\u00ed technick\u00e9ho zhodnocen\u00ed, kter\u00e1 se od \u00fa\u010detn\u00edch pravidel li\u0161\u00ed. \u00da\u010detn\u00ed jednotky maj\u00ed snahu nastavit sv\u00e9 vnit\u0159n\u00ed \u00fa\u010detn\u00ed p\u0159edpisy tak, aby se da\u0148ov\u00fdm pravidl\u016fm co nejv\u00edce p\u0159ibl\u00ed\u017eily. <strong>V \u010dem se zejm\u00e9na da\u0148ov\u00e1 legislativa li\u0161\u00ed od t\u00e9 \u00fa\u010detn\u00ed?<\/strong><\/p>\n<ul>\n<li>Technick\u00e9 zhodnocen\u00ed mus\u00edme vykazovat p\u0159ev\u00fd\u0161\u00ed-li souhrn n\u00e1klad\u016f u jednotliv\u00e9ho majetku hodnotovou hranici 80 000 K\u010d, \u00fa\u010detn\u00ed jednotka se v\u0161ak m\u016f\u017ee dobrovoln\u011b rozhodnout, \u017ee tak bude vykazovat i \u010d\u00e1stky ni\u017e\u0161\u00ed. Podrobnosti jsou uvedeny v <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1992-586#p33\" target=\"_blank\" rel=\"noopener\">\u00a7 33 z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f<\/a>.<\/li>\n<li>Nevyhodnocujeme, jak\u00e9 m\u00e1 technick\u00e9 zhodnocen\u00ed dopad na dobu pou\u017eitelnosti majetku, jeliko\u017e zp\u016fsob odpisov\u00e1n\u00ed zhodnocen\u00e9ho majetku je p\u0159esn\u011b d\u00e1n z\u00e1konem <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1992-586\" target=\"_blank\" rel=\"noopener\">v \u00a7 30, \u00a7 30a, \u00a7 30b, \u00a7 31 a \u00a7 32 z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f<\/a>.<\/li>\n<li>Od 1.1.2021 byla ze z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f vypu\u0161t\u011bna \u00faprava nehmotn\u00e9ho majetku, z tohoto d\u016fvodu ji\u017e z\u00e1kon neobsahuje ani pravidla pro jeho technick\u00e9 zhodnocen\u00ed, co\u017e je v\u00edtan\u00e9 zjednodu\u0161en\u00ed. Budete-li technicky zhodnocovat nehmotn\u00fd majetek po\u0159\u00edzen\u00fd p\u0159ed \u00fa\u010dinnosti novely, je pot\u0159eba respektovat tehdej\u0161\u00ed zn\u011bn\u00ed z\u00e1kona <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2020-609\" target=\"_blank\" rel=\"noopener\">(p\u0159echodn\u00e1 ustanoven\u00ed &#8211; \u010dl. XII z\u00e1kona \u010d. 609\/2020 Sb).<\/a><\/li>\n<\/ul>\n<p>V\u00fd\u0161e jsou uvedeny jen z\u00e1kladn\u00ed rozd\u00edly mezi \u00fa\u010detn\u00ed a da\u0148ov\u00fdm pohledem na technick\u00e9 zhodnocen\u00ed majetku, podrobn\u00e9 informace k da\u0148ov\u00e9 problematice najdete v <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1992-586#f1459884\" target=\"_blank\" rel=\"noopener\">\u00a7 26- \u00a7 33a z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f.<\/a> Podrobn\u00e9 informace k \u00fa\u010detn\u00edm pravidl\u016fm najdete <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2002-500\" target=\"_blank\" rel=\"noopener\">v \u00a76, \u00a77 a\u00a0 \u00a7 47 vyhl\u00e1\u0161ky 500\/2002 Sb..<\/a><\/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\/6823\">\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\/6823\">\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>Z\u00e1v\u011br<\/h2>\n<p>P\u0159ed pro\u00fa\u010dtov\u00e1n\u00edm z\u00e1sahu do majetku je pot\u0159eba vyhodnotit, zda m\u00e1 charakter opravy, \u00fadr\u017eby nebo technick\u00e9ho zhodnocen\u00ed. Opravy a \u00fadr\u017ebu m\u016f\u017eeme na\u00fa\u010dtovat ihned do n\u00e1klad\u016f. Technick\u00e9 zhodnocen\u00ed majetku ovlivn\u00ed n\u00e1klady postupn\u011b, prost\u0159ednictv\u00edm odpis\u016f. Je pot\u0159eba pamatovat tak\u00e9 na to, \u017ee pravidla da\u0148ov\u00e9 legislativy pro vykazov\u00e1n\u00ed technick\u00e9ho zhodnocen\u00ed se li\u0161\u00ed od \u00fa\u010detn\u00edch pravidel. P\u0159\u00edpadn\u00e9 rozd\u00edly je nutn\u00e9 zohlednit v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Co to je oprava, \u00fadr\u017eba nebo technick\u00e9 zhodnocen\u00ed dlouhodob\u00e9ho majetku? Ne\u017e si vysv\u011btl\u00edme pravidla pro \u00fa\u010dtov\u00e1n\u00ed oprav, \u00fadr\u017eby nebo technick\u00e9ho zhodnocen\u00ed majetku, je pot\u0159eba si &#8230;<\/p>\n","protected":false},"author":15,"featured_media":6824,"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":[88,283,110,367],"class_list":["post-6823","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-danove-odpisy","tag-technicke-zhodnoceni","tag-ucetni-odpisy","tag-uctovani-majetku"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6823","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\/15"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=6823"}],"version-history":[{"count":6,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6823\/revisions"}],"predecessor-version":[{"id":6833,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6823\/revisions\/6833"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/6824"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=6823"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=6823"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=6823"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}