{"id":9931,"date":"2023-02-24T08:00:00","date_gmt":"2023-02-24T07:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=9931"},"modified":"2023-02-17T10:04:03","modified_gmt":"2023-02-17T09:04:03","slug":"naklady-spojene-s-porizenim-dlouhodobeho-majetku-a-jeho-zarazeni-do-uzivani","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/naklady-spojene-s-porizenim-dlouhodobeho-majetku-a-jeho-zarazeni-do-uzivani\/","title":{"rendered":"N\u00e1klady spojen\u00e9 s po\u0159\u00edzen\u00edm dlouhodob\u00e9ho majetku a jeho za\u0159azen\u00ed do u\u017e\u00edv\u00e1n\u00ed"},"content":{"rendered":"<p>P\u0159i po\u0159izov\u00e1n\u00ed dlouhodob\u00e9ho hmotn\u00e9ho majetku mus\u00ed \u00fa\u010detn\u00ed jednotka spr\u00e1vn\u011b stanovit:<\/p>\n<ul>\n<li>po\u0159izovac\u00ed cenu (ur\u010dit n\u00e1klady, kter\u00e9 jsou jej\u00ed sou\u010d\u00e1st\u00ed),<\/li>\n<li>definovat okam\u017eik za\u0159azen\u00ed majetku do u\u017e\u00edv\u00e1n\u00ed ,<\/li>\n<li>za\u010d\u00edt majetek spr\u00e1vn\u011b odpisovat a\u00a0pokra\u010dovat v\u00a0tom po\u00a0celou dobu odpisov\u00e1n\u00ed.<\/li>\n<\/ul>\n<p>Pokud by byl n\u011bkter\u00fd z\u00a0t\u011bchto bod\u016f nespr\u00e1vn\u011b stanoven, vznikl\u00e1 chyba se v\u00a0\u00fa\u010detnictv\u00ed odr\u00e1\u017e\u00ed po celou dobu u\u017e\u00edv\u00e1n\u00ed dlouhodob\u00e9ho hmotn\u00e9ho majetku. Chybn\u011b stanoven\u00e1 cena dlouhodob\u00e9ho hmotn\u00e9ho majetku se\u00a0v\u00a0\u00fa\u010detnictv\u00ed bude prom\u00edtat dlouhou dobu a zkreslovat tak v\u011brn\u00fd a poctiv\u00fd obraz \u00fa\u010detnictv\u00ed \u00fa\u010detn\u00ed jednotky.<\/p>\n<h2>Co se st\u00e1v\u00e1 sou\u010d\u00e1st\u00ed ocen\u011bn\u00ed dlouhodob\u00e9ho hmotn\u00e9ho majetku a od kter\u00e9ho okam\u017eiku m\u016f\u017eeme n\u00e1klady spojen\u00e9 s\u00a0po\u0159\u00edzen\u00edm dlouhodob\u00e9ho hmotn\u00e9ho majetku zahrnovat do po\u0159izovac\u00ed ceny?<\/h2>\n<p>Vyhl\u00e1\u0161ka 500\/2002 Sb. kterou se prov\u00e1d\u00ed n\u011bkter\u00e1 ustanoven\u00ed z\u00e1kona \u010d. 563\/1991 Sb. o \u00fa\u010detnictv\u00ed, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f pro \u00fa\u010detn\u00ed jednotky, kter\u00e9 jsou podnikateli \u00fa\u010dtuj\u00edc\u00edmi v\u00a0soustav\u011b podvojn\u00e9ho \u00fa\u010detnictv\u00ed (d\u00e1le jen Vyhl\u00e1\u0161ka) v \u00a7 47 stanov\u00ed, co je sou\u010d\u00e1st\u00ed ocen\u011bn\u00ed dlouhodob\u00e9ho majetku:<\/p>\n<h3>Sou\u010d\u00e1st\u00ed ocen\u011bn\u00ed majetku\u00a0cena, za\u00a0kterou byl majetek po\u0159\u00edzen a\u00a0dal\u0161\u00ed souvisej\u00edc\u00ed n\u00e1klady:<\/h3>\n<ul>\n<li><strong>n\u00e1klady na p\u0159\u00edpravu a\u00a0zabezpe\u010den\u00ed po\u0159izovan\u00e9ho majetku<\/strong>, jako jsou nap\u0159. odm\u011bny za\u00a0poradensk\u00e9 slu\u017eby a\u00a0zprost\u0159edkov\u00e1n\u00ed, spr\u00e1vn\u00ed poplatky, platby za\u00a0poskytnut\u00e9 z\u00e1ruky a\u00a0otev\u0159en\u00ed akreditivu, expert\u00edzy, patentov\u00e9 re\u0161er\u0161e a\u00a0p\u0159edprojektov\u00e9 p\u0159\u00edpravn\u00e9 pr\u00e1ce,<\/li>\n<li><strong>\u00faroky<\/strong> z\u00a0\u00fav\u011bru, pokud tak \u00fa\u010detn\u00ed jednotka rozhodne,<\/li>\n<li><strong>odvody za\u00a0do\u010dasn\u00e9 nebo trval\u00e9 odn\u011bt\u00ed zem\u011bd\u011blsk\u00e9 p\u016fdy<\/strong>\u00a0zem\u011bd\u011blsk\u00e9 v\u00fdrob\u011b a\u00a0poplatky za\u00a0do\u010dasn\u00e9 nebo trval\u00e9 odn\u011bt\u00ed lesn\u00ed p\u016fdy,<\/li>\n<li><strong>pr\u016fzkumn\u00e9, geologick\u00e9, geodetick\u00e9 a\u00a0projektov\u00e9 pr\u00e1ce\u00a0<\/strong>v\u010detn\u011b variantn\u00edch \u0159e\u0161en\u00ed a\u00a0rozpo\u010dtu, za\u0159\u00edzen\u00ed staveni\u0161t\u011b, odstran\u011bn\u00ed porostu a\u00a0p\u0159\u00edslu\u0161n\u00e9 ter\u00e9nn\u00ed \u00fapravy, clo, dopravn\u00e9, mont\u00e1\u017e a\u00a0um\u011bleck\u00e1 d\u00edla tvo\u0159\u00edc\u00ed sou\u010d\u00e1st stavby,<\/li>\n<li><strong>licence, patenty<\/strong>\u00a0a\u00a0jin\u00e1 pr\u00e1va vyu\u017eit\u00e1 p\u0159i\u00a0po\u0159izov\u00e1n\u00ed majetku (nikoliv pro\u00a0budouc\u00ed provoz),<\/li>\n<li><strong>vy\u0159azen\u00ed st\u00e1vaj\u00edc\u00edch staveb<\/strong>\u00a0nebo jejich \u010d\u00e1st\u00ed v\u00a0d\u016fsledku nov\u00e9 v\u00fdstavby. Z\u016fstatkov\u00e9 ceny vy\u0159azen\u00fdch staveb nebo jejich \u010d\u00e1st\u00ed a\u00a0n\u00e1klady na\u00a0vy\u0159azen\u00ed tvo\u0159\u00ed sou\u010d\u00e1st \u201en\u00e1klad\u016f\u201c na\u00a0novou v\u00fdstavbu,<\/li>\n<li><strong>n\u00e1hrady za\u00a0omezen\u00ed vlastnick\u00fdch pr\u00e1v<\/strong>, n\u00e1hrady majetkov\u00e9 \u00fajmy vlastn\u00edkovi, n\u00e1jemci nebo pacht\u00fd\u0159i nemovit\u00e9 v\u011bci, za\u00a0omezen\u00ed v\u00a0obvykl\u00e9m u\u017e\u00edv\u00e1n\u00ed, jako\u017e i\u00a0n\u00e1hrady za\u00a0p\u0159ed\u010dasn\u011b sm\u00fdcen\u00fd porost v\u00a0souvislosti s\u00a0v\u00fdstavbou,<\/li>\n<li><strong>\u00fahradu pod\u00edlu na:<\/strong>\n<ul>\n<li>opr\u00e1vn\u011bn\u00fdch n\u00e1kladech provozovatele p\u0159enosn\u00e9 soustavy nebo p\u0159\u00edslu\u0161n\u00e9ho provozovatele distribu\u010dn\u00ed soustavy spojen\u00fdch s\u00a0p\u0159ipojen\u00edm a\u00a0zaji\u0161t\u011bn\u00edm po\u017eadovan\u00e9ho p\u0159\u00edkonu,<\/li>\n<li>\u00fa\u010deln\u011b vynalo\u017een\u00fdch n\u00e1kladech provozovatele distribu\u010dn\u00ed soustavy spojen\u00fdch s\u00a0p\u0159ipojen\u00edm a\u00a0se zaji\u0161t\u011bn\u00edm po\u017eadovan\u00e9 dod\u00e1vky plynu,<\/li>\n<li>\u00fa\u010deln\u011b vynalo\u017een\u00fdch n\u00e1kladech dodavatele spojen\u00fdch s\u00a0p\u0159ipojen\u00edm a\u00a0se zaji\u0161t\u011bn\u00edm dod\u00e1vky tepeln\u00e9 energie,<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u00fahrady n\u00e1klad\u016f za\u00a0p\u0159elo\u017eky, p\u0159ekl\u00e1dky a\u00a0n\u00e1hradn\u00ed pozemn\u00ed komunikaci\u00a0<\/strong>\u00fa\u010detn\u00ed jednotce, kter\u00e1 m\u00e1 vlastnick\u00e9 pr\u00e1vo k\u00a0dot\u010den\u00e9mu majetku anebo kter\u00e1 hospoda\u0159\u00ed s\u00a0majetkem st\u00e1tu nebo s\u00a0majetkem \u00fazemn\u00edch samospr\u00e1vn\u00fdch cek\u016f,<\/li>\n<li><strong>zkou\u0161ky p\u0159ed\u00a0uveden\u00edm majetku do\u00a0stavu zp\u016fsobil\u00e9ho k\u00a0u\u017e\u00edv\u00e1n\u00ed<\/strong>. Vzniknou-li p\u0159i\u00a0zkou\u0161k\u00e1ch pou\u017eiteln\u00e9 v\u00fdrobky nebo v\u00fdkony, jsou v\u00fdnosy z\u00a0t\u011bchto v\u00fdrobk\u016f nebo v\u00fdkon\u016f sou\u010d\u00e1st\u00ed provozn\u00edch v\u00fdnos\u016f a\u00a0n\u00e1klady na\u00a0n\u011b (bez\u00a0odpis\u016f) sou\u010d\u00e1st\u00ed provozn\u00edch n\u00e1klad\u016f. Zkou\u0161kami nejsou z\u00e1b\u011bh a\u00a0osvojen\u00ed, kter\u00e9 jako po\u010d\u00e1te\u010dn\u00ed v\u00edcen\u00e1klady zahajovan\u00e9 v\u00fdroby jsou sou\u010d\u00e1st\u00ed n\u00e1klad\u016f po\u00a0uveden\u00ed majetku do\u00a0stavu zp\u016fsobil\u00e9ho k\u00a0u\u017e\u00edv\u00e1n\u00ed,<\/li>\n<li><strong>zabezpe\u010dovac\u00ed, konzerva\u010dn\u00ed a\u00a0udr\u017eovac\u00ed pr\u00e1ce\u00a0<\/strong>p\u0159i\u00a0zastaven\u00ed po\u0159izov\u00e1n\u00ed majetku a\u00a0dekonzerva\u010dn\u00ed pr\u00e1ce v\u00a0p\u0159\u00edpad\u011b dal\u0161\u00edho pokra\u010dov\u00e1n\u00ed. Pokud je po\u0159izov\u00e1n\u00ed majetku zastaveno trvale, odep\u00ed\u0161e se\u00a0po\u0159izovan\u00fd majetek p\u0159i\u00a0jeho vy\u0159azen\u00ed do\u00a0n\u00e1klad\u016f.<\/li>\n<\/ul>\n<h3>Kdy za\u010d\u00edt zahrnovat n\u00e1klady spojen\u00e9 s\u00a0po\u0159\u00edzen\u00edm majetku do po\u0159izovac\u00ed ceny majetku? Stanoven\u00ed tohoto okam\u017eiku \u0159e\u0161\u00ed\u00a0Interpretace I-5 N\u00e1rodn\u00ed \u00fa\u010detn\u00ed rady<\/h3>\n<p>Vynalo\u017een\u00e9 n\u00e1klady se st\u00e1vaj\u00ed sou\u010d\u00e1st\u00ed ocen\u011bn\u00ed dlouhodob\u00e9ho majetku rozhodn\u00fdm okam\u017eikem, kter\u00fdm je chv\u00edle, kdy \u00fa\u010detn\u00ed jednotka za\u010d\u00edn\u00e1 realizovat po\u0159\u00edzen\u00ed nov\u00e9ho majetku. Pro jasn\u00e9 stanoven\u00ed tohoto okam\u017eiku je dobr\u00e9 m\u00edt zpracov\u00e1n intern\u00ed p\u0159edpis, v\u00a0n\u011bm\u017e bude pops\u00e1n postup prac\u00ed, kter\u00e9 vedou k jasn\u00e9mu stanoven\u00ed okam\u017eiku, od kter\u00e9ho se vynalo\u017een\u00e9 n\u00e1klady st\u00e1vaj\u00ed sou\u010d\u00e1st\u00ed ceny dlouhodob\u00e9ho majetku.<\/p>\n<p>N\u00e1klady vynalo\u017een\u00e9 <strong>do rozhodn\u00e9ho okam\u017eiku<\/strong> jsou posuzov\u00e1ny jako n\u00e1klady provozn\u00ed a jsou \u00fa\u010dtov\u00e1ny p\u0159\u00edmo do v\u00fdkazu zisku a ztr\u00e1ty. \u00da\u010detn\u00ed jednotka mus\u00ed disponovat dostatkem d\u016fkazn\u00edch prost\u0159edk\u016f, aby obh\u00e1jila, \u017ee tyto provozn\u00ed n\u00e1klady byly skute\u010dn\u011b vynalo\u017eeny p\u0159ed rozhodnut\u00edm o po\u0159\u00edzen\u00ed dlouhodob\u00e9ho majetku. Jako d\u016fkazn\u00ed prost\u0159edek m\u016f\u017ee slou\u017eit nap\u0159.<\/p>\n<ul>\n<li>datum v z\u00e1pisu z\u00a0jedn\u00e1n\u00ed p\u0159edstavenstva nebo rozhodnut\u00ed jednatele spole\u010dnosti o rozhodnut\u00ed po\u0159\u00edzen\u00ed dlouhodob\u00e9ho majetku<\/li>\n<li>datum uveden\u00fd v\u00a0projektov\u00e9 dokumentaci<\/li>\n<\/ul>\n<h2>Co se nap\u0159\u00edklad rozum\u00ed b\u011b\u017en\u00fdm provozn\u00edm n\u00e1kladem p\u0159ed okam\u017eikem \u00fa\u010dtov\u00e1n\u00ed o dlouhodob\u00e9m hmotn\u00e9m majetku?<\/h2>\n<ul>\n<li>Zpracov\u00e1n\u00ed koncepce pro rozvoj podniku<\/li>\n<li>Marketing<\/li>\n<li>Pr\u016fzkum trhu<\/li>\n<li>V\u00fdb\u011brov\u00e9 \u0159\u00edzen\u00ed<\/li>\n<\/ul>\n<p>V\u0161echny ostatn\u00ed n\u00e1klady, kter\u00e9 \u00fa\u010detn\u00ed jednotka vynalo\u017e\u00ed <strong>po rozhodn\u00e9m okam\u017eiku<\/strong>, se st\u00e1vaj\u00ed sou\u010d\u00e1st\u00ed ocen\u011bn\u00ed dlouhodob\u00e9ho majetku a v\u00a0d\u016fsledku toho jsou v\u0161echny \u00fa\u010dtov\u00e1ny na \u00fa\u010det po\u0159\u00edzen\u00ed majetku (\u00fa\u010dtov\u00e1 skupina 04- Po\u0159\u00edzen\u00ed dlouhodob\u00e9ho majetku).\u00a0Tuto ot\u00e1zku popisuje\u00a0<a href=\"http:\/\/nur.cz\/wp-content\/uploads\/2020\/10\/I-05_updated.pdf\" target=\"_blank\" rel=\"noopener\">Interpretace N\u00e1rodn\u00ed \u00fa\u010detn\u00ed rady \u010d. I\u20135<\/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\/9931\">\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\/9931\">\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>Kdy m\u016f\u017ee \u00fa\u010detn\u00ed jednotka za\u0159adit majetek do u\u017e\u00edv\u00e1n\u00ed?<\/h2>\n<p>Dal\u0161\u00edm d\u016fle\u017eit\u00fdm okam\u017eikem, kter\u00fd je p\u0159i\u00a0po\u0159izov\u00e1n\u00ed majetku t\u0159eba stanovit, je\u00a0<strong>okam\u017eik za\u0159azen\u00ed majetku do\u00a0u\u017e\u00edv\u00e1n\u00ed<\/strong>, co\u017e popisuje\u00a0<a href=\"http:\/\/nur.cz\/wp-content\/uploads\/2020\/10\/I-33_updated.pdf\" target=\"_blank\" rel=\"noopener\">Interpretace N\u00e1ro\u010dn\u00ed \u00fa\u010detn\u00ed rady \u010d. I\u201333<\/a>.<\/p>\n<p>Dlouhodob\u00fdm majetkem st\u00e1v\u00e1 v\u011bc a\u017e kdy\u017e je ve\u00a0stavu zp\u016fsobil\u00e9m k\u00a0u\u017e\u00edv\u00e1n\u00ed.<\/p>\n<p>Znamen\u00e1 to, \u017ee d\u00edlo je \u00fapln\u011b dokon\u010deno, spl\u0148uje v\u0161echny pot\u0159ebn\u00e9 technick\u00e9 funkce a je pr\u00e1vn\u011b zp\u016fsobil\u00e9 provozu tzn. \u00fa\u010detn\u00ed jednotka ji\u017e z\u00edskala v\u0161echna pot\u0159ebn\u00e1 osv\u011bd\u010den\u00ed o zp\u016fsobilosti provozu.<\/p>\n<p>V praxi m\u016f\u017ee nastat situace, kdy majetek je ji\u017e zcela dokon\u010den,\u00a0je funk\u010dn\u00ed, ale nebylo vyd\u00e1no Osv\u011bd\u010den\u00ed o zp\u016fsobilosti. Jestli\u017ee uveden\u00ed majetku do\u00a0pou\u017e\u00edv\u00e1n\u00ed je podm\u00edn\u011bno vyd\u00e1n\u00edm Osv\u011bd\u010den\u00ed zp\u016fsobilosti k\u00a0provozu, m\u016f\u017ee \u00fa\u010detn\u00ed jednotka za\u0159adit majetek do u\u017e\u00edv\u00e1n\u00ed a\u017e\u00a0<strong>po t\u00e9 , co z\u00edsk\u00e1 toto osv\u011bd\u010den\u00ed<\/strong>.<\/p>\n<p>Pokud\u00a0 Osv\u011bd\u010den\u00ed o\u00a0zp\u016fsobilosti k\u00a0provozu m\u00e1 charakter pouze n\u00e1sledn\u00e9ho ov\u011b\u0159en\u00ed \u00a0provozu a\u00a0majetek tedy m\u016f\u017ee b\u00fdt pou\u017e\u00edv\u00e1n u\u017e p\u0159ed jeho vyd\u00e1n\u00edm, za\u0159ad\u00ed \u00fa\u010detn\u00ed jednotka\u00a0 majetek do\u00a0u\u017e\u00edv\u00e1n\u00ed k\u00a0okam\u017eiku, ke\u00a0kter\u00e9mu byl majetek uveden do\u00a0stavu funk\u010dn\u00edho u\u017e\u00edv\u00e1n\u00ed.<\/p>\n<p>Pokud by\u00a0toto osv\u011bd\u010den\u00ed bylo z\u00edsk\u00e1no p\u0159edt\u00edm, ne\u017e je majetek funk\u010dn\u011b ekonomicky dokon\u010den, \u00fa\u010detn\u00ed jednotka za\u0159ad\u00ed majetek do\u00a0pou\u017e\u00edv\u00e1n\u00ed a\u017e\u00a0v\u00a0okam\u017eiku, kdy je majetek ve stavu funk\u010dn\u00edho u\u017e\u00edv\u00e1n\u00ed.<\/p>\n<h3>Shrnut\u00ed:<\/h3>\n<p>Okam\u017eik zah\u00e1jen\u00ed \u00fa\u010dtov\u00e1n\u00ed n\u00e1klad\u016f souvisej\u00edc\u00edch s\u00a0po\u0159\u00edzen\u00edm dlouhodob\u00e9ho majetku nen\u00ed v\u00a0legislativ\u011b definov\u00e1n, proto mus\u00ed \u00fa\u010detn\u00ed jednotka p\u0159i jeho stanoven\u00ed db\u00e1t obecn\u00fdch \u00fa\u010detn\u00edch pravidel a respektovat v\u011brn\u00fd a poctiv\u00fd obraz \u00fa\u010detnictv\u00ed. Opot\u0159eben\u00ed majetku se do \u00fa\u010detnictv\u00ed prom\u00edt\u00e1 prost\u0159ednictv\u00edm odpis\u016f \u0159adu \u00fa\u010detn\u00edch obdob\u00ed. V\u00a0p\u0159\u00edpad\u011b chybn\u00e9ho ur\u010den\u00ed po\u0159izovac\u00ed ceny majetku se tato chyba projevuje v\u00a0n\u00e1kladech a m\u016f\u017ee m\u00edt negativn\u00ed dopad jak do v\u00fdsledku hospoda\u0159en\u00ed a ovliv\u0148ovat i rentabilitu a efektivnost \u0159\u00edzen\u00ed podniku v\u00edce \u00fa\u010detn\u00edch obdob\u00ed.<\/p>\n<p><strong>Zdroj:<\/strong><\/p>\n<p>Z\u00e1kon \u010d. 563\/1991 Sb. o \u00fa\u010detnictv\u00ed<\/p>\n<p>Vyhl\u00e1\u0161ka \u010d 500\/2002 Sb.<\/p>\n<p>Interpretace N\u00daR<\/p>\n","protected":false},"excerpt":{"rendered":"<p>P\u0159i po\u0159izov\u00e1n\u00ed dlouhodob\u00e9ho hmotn\u00e9ho majetku mus\u00ed \u00fa\u010detn\u00ed jednotka spr\u00e1vn\u011b stanovit: po\u0159izovac\u00ed cenu (ur\u010dit n\u00e1klady, kter\u00e9 jsou jej\u00ed sou\u010d\u00e1st\u00ed), definovat okam\u017eik za\u0159azen\u00ed majetku do u\u017e\u00edv\u00e1n\u00ed , &#8230;<\/p>\n","protected":false},"author":28,"featured_media":9932,"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":[77,89,99],"class_list":["post-9931","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-danove-priznani","tag-hmotny-majetek","tag-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/9931","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=9931"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/9931\/revisions"}],"predecessor-version":[{"id":9934,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/9931\/revisions\/9934"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/9932"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=9931"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=9931"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=9931"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}