{"id":385,"date":"2017-11-27T17:01:14","date_gmt":"2017-11-27T15:01:14","guid":{"rendered":"http:\/\/www.hanaconsult.sk\/hana\/?p=385"},"modified":"2017-11-27T17:02:53","modified_gmt":"2017-11-27T15:02:53","slug":"vyradenie-majetku-likvidaciou-v-roku-2017","status":"publish","type":"post","link":"http:\/\/www.hanaconsult.sk\/hana\/vyradenie-majetku-likvidaciou-v-roku-2017\/","title":{"rendered":"Vyradenie majetku likvid\u00e1ciou v roku 2017"},"content":{"rendered":"<p><strong>Vyradenie majetku likvid\u00e1ciou v\u00a0roku 2017<\/strong><\/p>\n<p>Vyradi\u0165 majetok z\u00a0pou\u017e\u00edvania je mo\u017en\u00e9 vykona\u0165 nieko\u013ek\u00fdmi sp\u00f4sobmi:<\/p>\n<ul>\n<li>likvid\u00e1ciou,<\/li>\n<li>predajom,<\/li>\n<li>darovan\u00edm,<\/li>\n<li>vkladom do inej obchodnej spolo\u010dnosti,<\/li>\n<li>z\u00e1menou,<\/li>\n<li>delimit\u00e1ciou,<\/li>\n<li>preraden\u00edm z\u00a0podnikania do s\u00fakromn\u00e9ho pou\u017e\u00edvania,<\/li>\n<li>v\u00a0d\u00f4sledku manka a\u00a0\u0161kody,<\/li>\n<li>vydan\u00edm alebo prevodom pod\u013ea osobitn\u00fdch predpisov.<\/li>\n<\/ul>\n<p>Pri vyraden\u00ed majetku z\u00a0pou\u017e\u00edvania je potrebn\u00e9 vych\u00e1dza\u0165 z\u00a0opatrenia MF SR \u010d. 23054\/2002-92 a\u00a0z\u00e1kona \u010d. 595\/2003 Z. z. o\u00a0dani z\u00a0pr\u00edjmov.<\/p>\n<p>Pri vyra\u010fovan\u00ed majetku z\u00a0pou\u017e\u00edvania sa zostatkov\u00e1 cena majetku bude \u00fa\u010dtova\u0165 na \u0165archu \u00fa\u010dtov:<\/p>\n<p>Predaj: \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 541 \u2013 Zostatkov\u00e1 cena predan\u00e9ho dlhodob\u00e9ho nehmotn\u00e9ho a\u00a0dlhodob\u00e9ho hmotn\u00e9ho majetku<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"56\"><strong>P.\u010d. <\/strong><\/td>\n<td width=\"397\"><strong>\u00da\u010dtovn\u00fd pr\u00edpad<\/strong><\/td>\n<td width=\"76\"><strong>MD<\/strong><\/td>\n<td width=\"75\"><strong>D<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"56\">1.<\/td>\n<td width=\"397\">Fakt\u00fara za predaj majetku<\/td>\n<td width=\"76\">315<\/td>\n<td width=\"75\">641<\/td>\n<\/tr>\n<tr>\n<td width=\"56\">2.<\/td>\n<td width=\"397\">Odpis zostatkovej ceny majetku<\/td>\n<td width=\"76\">551<\/td>\n<td width=\"75\">082<\/td>\n<\/tr>\n<tr>\n<td width=\"56\">3.<\/td>\n<td width=\"397\">Vyradenie majetku v\u00a0OC<\/td>\n<td width=\"76\">082<\/td>\n<td width=\"75\">022<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Likvid\u00e1cia: \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 551 \u2013 Odpisy dlhodob\u00e9ho nehmotn\u00e9ho majetku a\u00a0dlhodob\u00e9ho hmotn\u00e9ho majetku<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"56\"><strong>P.\u010d. <\/strong><\/td>\n<td width=\"397\"><strong>\u00da\u010dtovn\u00fd pr\u00edpad<\/strong><\/td>\n<td width=\"76\"><strong>MD<\/strong><\/td>\n<td width=\"75\"><strong>D<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"56\">1.<\/td>\n<td width=\"397\">Odpis zostatkovej ceny majetku v\u00a0d\u00f4sledku likvid\u00e1cie<\/td>\n<td width=\"76\">551<\/td>\n<td width=\"75\">082<\/td>\n<\/tr>\n<tr>\n<td width=\"56\">2.<\/td>\n<td width=\"397\">Vyradenie majetku<\/td>\n<td width=\"76\">082<\/td>\n<td width=\"75\">022<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Darovanie: \u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 543 \u2013 Dary<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"56\"><strong>P.\u010d. <\/strong><\/td>\n<td width=\"397\"><strong>\u00da\u010dtovn\u00fd pr\u00edpad<\/strong><\/td>\n<td width=\"76\"><strong>MD<\/strong><\/td>\n<td width=\"75\"><strong>D<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"56\">1.<\/td>\n<td width=\"397\">Darovanie majetku<\/td>\n<td width=\"76\">543<\/td>\n<td width=\"75\">082<\/td>\n<\/tr>\n<tr>\n<td width=\"56\">2.<\/td>\n<td width=\"397\">Vyradenie majetku<\/td>\n<td width=\"76\">082<\/td>\n<td width=\"75\">022<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Manko a\u00a0\u0161koda:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 549 \u2013 Mank\u00e1 a\u00a0\u0161kody<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"56\"><strong>P.\u010d. <\/strong><\/td>\n<td width=\"397\"><strong>\u00da\u010dtovn\u00fd pr\u00edpad<\/strong><\/td>\n<td width=\"76\"><strong>MD<\/strong><\/td>\n<td width=\"75\"><strong>D<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"56\">1.<\/td>\n<td width=\"397\">Z\u00fa\u010dtovanie \u0161kody na majetku<\/td>\n<td width=\"76\">543<\/td>\n<td width=\"75\">082<\/td>\n<\/tr>\n<tr>\n<td width=\"56\">2.<\/td>\n<td width=\"397\">Vyradenie majetku<\/td>\n<td width=\"76\">082<\/td>\n<td width=\"75\">022<\/td>\n<\/tr>\n<tr>\n<td width=\"56\">3.<\/td>\n<td width=\"397\">N\u00e1rok na n\u00e1hradu od pois\u0165ovne<\/td>\n<td width=\"76\">378<\/td>\n<td width=\"75\">648<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Preraden\u00edm z\u00a0podnikania do s\u00fakromn\u00e9ho vlastn\u00edctva :\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 491 \u2013 Vlastn\u00e9 imanie fyzickej osoby podnikate\u013ea<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"56\"><strong>P.\u010d. <\/strong><\/td>\n<td width=\"397\"><strong>\u00da\u010dtovn\u00fd pr\u00edpad<\/strong><\/td>\n<td width=\"76\"><strong>MD<\/strong><\/td>\n<td width=\"75\"><strong>D<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"56\">1.<\/td>\n<td width=\"397\">Preradenie majetku do osobn\u00e9ho u\u017e\u00edvania<\/td>\n<td width=\"76\">491<\/td>\n<td width=\"75\">082<\/td>\n<\/tr>\n<tr>\n<td width=\"56\">2.<\/td>\n<td width=\"397\">Vyradenie majetku<\/td>\n<td width=\"76\">082<\/td>\n<td width=\"75\">022<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Vklad do inej obchodnej spolo\u010dnosti :\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 367 \u2013 Z\u00e1v\u00e4zky z\u00a0up\u00edsan\u00fdch neplaten\u00fdch CP a\u00a0vkladov<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"56\"><strong>P.\u010d. <\/strong><\/td>\n<td width=\"397\"><strong>\u00da\u010dtovn\u00fd pr\u00edpad<\/strong><\/td>\n<td width=\"76\"><strong>MD<\/strong><\/td>\n<td width=\"75\"><strong>D<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"56\">1.<\/td>\n<td width=\"397\">Za\u00fa\u010dtovanie vkladu vo v\u00fd\u0161ke ZC<\/td>\n<td width=\"76\">367<\/td>\n<td width=\"75\">08x<\/td>\n<\/tr>\n<tr>\n<td width=\"56\">2.<\/td>\n<td width=\"397\">Vyradenie majetku<\/td>\n<td width=\"76\">08x<\/td>\n<td width=\"75\">02x<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Zostatkov\u00e1 cena hmotn\u00e9ho a\u00a0nehmotn\u00e9ho majetku pri jeho vyraden\u00ed predajom je da\u0148ov\u00fdm v\u00fddavkom v\u00a0plnej v\u00fd\u0161ke . V\u00fdnimkou je zostatkov\u00e1 cena :<\/p>\n<ul>\n<li>osobn\u00fdch automobilov zatrieden\u00fdch do k\u00f3du Klasifik\u00e1cie produktov 29.10.2<\/li>\n<li>motorov\u00fdch vozidiel na jazdu na snehu a\u00a0pod. vozidiel zatrieden\u00fdch do k\u00f3du KP 29.10.52<\/li>\n<li>rekrea\u010dn\u00fdch a\u00a0\u0161portov\u00fdch \u010dlnov zatrieden\u00fdch do k\u00f3du KP 30.12<\/li>\n<li>lod\u00ed a\u00a0plavidiel zatrieden\u00fdch do k\u00f3du KP 30.11<\/li>\n<li>lietadiel a\u00a0kozmick\u00fdch lod\u00ed a\u00a0podobn\u00fdch zariaden\u00ed zatrieden\u00fdch do k\u00f3du KP 30.3<\/li>\n<li>motocyklov a\u00a0ich modifik\u00e1ci\u00ed zatrieden\u00fdch do k\u00f3du KP 30.91<\/li>\n<li>bicyklov a\u00a0in\u00fdch kolesov\u00fdch vozidiel bez motora zatrieden\u00fdch do k\u00f3du KP 30.92.1<\/li>\n<li>budov a\u00a0stavieb zaraden\u00fdch do odpisovej skupiny 6 okrem technick\u00e9ho zhodnotenia vykonan\u00e9ho n\u00e1jomcom na budove a\u00a0stavbe zaradenej do OS 6<\/li>\n<\/ul>\n<p>Likvid\u00e1ciou sa rozumie z\u00e1mern\u00e9 fyzick\u00e9 znehodnotenie majetku, \u010di u\u017e vo svojej r\u00e9\u017eii alebo prostredn\u00edctvom dod\u00e1vate\u013ea. V\u00a0pr\u00edpade vyradenia majetku likvid\u00e1ciou je potrebn\u00e9 sp\u00f4sob likvid\u00e1cie preuk\u00e1za\u0165, napr. protokolom o\u00a0likvid\u00e1cii, pri likvid\u00e1cii vo vlastnej r\u00e9\u017eii, alebo potvrden\u00edm o\u00a0ulo\u017een\u00ed majetku na skl\u00e1dke, pr\u00edpadne do zbern\u00fdch surov\u00edn.<\/p>\n<p>\u00da\u010dtovn\u00e1 zostatkov\u00e1 cena odpisovan\u00e9ho hmotn\u00e9ho majetku sa v\u00a0pr\u00edpade jeho likvid\u00e1cie \u00fa\u010dtuje na \u0165archu \u00fa\u010dtu 551 \u2013 Odpisy dlhodob\u00e9ho nehmotn\u00e9ho majetku a\u00a0dlhodob\u00e9ho hmotn\u00e9ho majetku a\u00a0v\u00a0prospech \u00fa\u010dtu 082 \u2013 Opr\u00e1vky k\u00a0dlhodob\u00e9mu majetku pod\u013ea \u00a7 36 ods. 4 p\u00edsm. b a \u00a7 69 ods. 2 p\u00edsm. b postupov \u00fa\u010dtovania.<\/p>\n<p>Zostatkov\u00e1 cena pri vyraden\u00ed hmotn\u00e9ho dlhodob\u00e9ho a\u00a0nehmotn\u00e9ho dlhodob\u00e9ho majetku likvid\u00e1ciou je pod\u013ea \u00a7 19 ods. 3 p\u00edsm. b, bod 2 Z. z. o\u00a0dani z\u00a0pr\u00edjmov da\u0148ov\u00fdm v\u00fddavkom v\u00a0plnej v\u00fd\u0161ke. Rovnako aj pomern\u00e1 \u010das\u0165 zostatkovej ceny, ktor\u00e1 sa vz\u0165ahuje na predan\u00fa alebo likvidovan\u00fa \u010das\u0165 majetku. V\u00fdnimkou je zostatkov\u00e1 cena stavebn\u00e9ho objektu alebo jeho \u010dasti likvidovan\u00e9ho v\u00a0d\u00f4sledku novej stavby, vr\u00e1tane n\u00e1kladov na likvid\u00e1ciu, ktor\u00e1 sa zahrnie do n\u00e1kladov na nov\u00fa stavbu.<\/p>\n<p>Pri \u010diasto\u010dnej likvid\u00e1cii jednotliv\u00e9ho dlhodob\u00e9ho hmotn\u00e9ho a\u00a0nehmotn\u00e9ho majetku sa pod\u013ea \u00a7 36 ods. 3 postupov \u00fa\u010dtovania pre podnikate\u013eov \u00fa\u010dtuj\u00facich v\u00a0s\u00fastave podvojn\u00e9ho \u00fa\u010dtovania MF SR 23054\/2002-92 obstar\u00e1vacia cena dlhodob\u00e9ho hmotn\u00e9ho a\u00a0nehmotn\u00e9ho majetku zn\u00ed\u017ei o obstar\u00e1vaciu cenu vyradenej \u010dasti majetku, pri\u010dom opr\u00e1vky k vyradenej \u010dasti majetku s\u00fa vyjadren\u00e9 rovnak\u00fdm percentom odpisov ako opr\u00e1vky k dlhodob\u00e9mu hmotn\u00e9mu a\u00a0nehmotn\u00e9mu majetku ako celku za predpokladu, \u017ee zost\u00e1vaj\u00faca \u010das\u0165 majetku nestrat\u00ed sp\u00f4sobilos\u0165 u\u017e\u00edvania. Rovnako sa postupuje pri vyraden\u00ed \u010dasti s\u00faboru hnute\u013en\u00fdch vec\u00ed.<\/p>\n<p><em>Pr\u00edklad: <\/em><\/p>\n<p>Likvid\u00e1cia hmotn\u00e9ho majetku.<\/p>\n<p>Spolo\u010dnos\u0165 evidovala v\u00a0majetku tla\u010diare\u0148, ktorej \u00fa\u010dtovn\u00e1 zostatkov\u00e1 cena je 720 \u20ac a\u00a0da\u0148ov\u00e1 zostatkov\u00e1 cena k\u00a01. 1. 2017 je 1 200 \u20ac. V\u00a0j\u00fani 2017 sa spolo\u010dnos\u0165 rozhodla tla\u010diare\u0148 vyradi\u0165 z\u00a0pou\u017e\u00edvania, preto\u017ee tla\u010diare\u0148 bola nato\u013eko opotrebovan\u00e1, \u017ee jej oprava bola pre spolo\u010dnos\u0165 nerentabiln\u00e1. Tla\u010diare\u0148 bola odovzdan\u00e1 na ur\u010den\u00fa skl\u00e1dku.<\/p>\n<p>Ke\u010f\u017ee tla\u010diare\u0148 bola zlikvidovan\u00e1 po\u010das roka, tak sa do da\u0148ov\u00fdch v\u00fddavkov neuplatn\u00ed ro\u010dn\u00fd odpis, preto\u017ee spolo\u010dnos\u0165 nebude o\u00a0tomto majetku \u00fa\u010dtova\u0165 k\u00a0posledn\u00e9mu d\u0148u zda\u0148ovacieho obdobia (\u00a7 22 ods. 11 Z. z. o\u00a0dani z\u00a0pr\u00edjmov). Do da\u0148ov\u00fdch v\u00fddavkov sa pri vyraden\u00ed tla\u010diarne likvid\u00e1ciou zahrnie jej da\u0148ov\u00e1 zostatkov\u00e1 cena (\u00a7 19 ods. 3 p\u00edsm. b Z. z. o\u00a0dani z\u00a0pr\u00edjmov). S\u00fa\u010das\u0165ou z\u00e1kladu dane pri vyraden\u00ed tla\u010diarne je da\u0148ov\u00e1 zostatkov\u00e1 cena vo v\u00fd\u0161ke 1 200 \u20ac , do v\u00fdsledku hospod\u00e1renia je zahrnut\u00e1 \u00fa\u010dtovn\u00e1 zostatkov\u00e1 cena 720 \u20ac (\u00fa\u010det 551), rozdiel medzi \u00fa\u010dtovnou a\u00a0da\u0148ovou zostatkovou cenou vo v\u00fd\u0161ke 480 \u20ac bude pripo\u010d\u00edtate\u013en\u00e1 polo\u017eka k\u00a0v\u00fdsledku hospod\u00e1renia.<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"45\"><strong>P. \u010d.<\/strong><\/td>\n<td width=\"239\"><strong>\u00da\u010dtovn\u00fd pr\u00edpad<\/strong><\/td>\n<td width=\"64\"><strong>Suma<\/strong><\/td>\n<td width=\"65\"><strong>MD<\/strong><\/td>\n<td width=\"65\"><strong>D<\/strong><\/td>\n<td width=\"71\"><strong>\u00da\u010dtovn\u00e1 ZC<\/strong><\/td>\n<td width=\"67\"><strong>Da\u0148ov\u00e1 ZC<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"45\">1.<\/td>\n<td width=\"239\">Ocenenie tla\u010diarne<\/td>\n<td width=\"64\">2 400<\/td>\n<td width=\"65\">022<\/td>\n<td width=\"65\"><\/td>\n<td width=\"71\">720<\/td>\n<td width=\"67\">1 200<\/td>\n<\/tr>\n<tr>\n<td width=\"45\">2.<\/td>\n<td width=\"239\">Stav opr\u00e1vok<\/td>\n<td width=\"64\">1\u00a0200<\/td>\n<td width=\"65\"><\/td>\n<td width=\"65\">082<\/td>\n<td width=\"71\"><\/td>\n<td width=\"67\"><\/td>\n<\/tr>\n<tr>\n<td width=\"45\">3.<\/td>\n<td width=\"239\">\u00da\u010dtovn\u00e9 odpisy 1-5\/2017<\/td>\n<td width=\"64\">350<\/td>\n<td width=\"65\">551<\/td>\n<td width=\"65\">082<\/td>\n<td width=\"71\">370<\/td>\n<td width=\"67\"><\/td>\n<\/tr>\n<tr>\n<td width=\"45\">4.<\/td>\n<td width=\"239\">Zostatkov\u00e1 cena tla\u010diarne 6\/2017<\/td>\n<td width=\"64\">370<\/td>\n<td width=\"65\">551<\/td>\n<td width=\"65\">082<\/td>\n<td width=\"71\"><\/td>\n<td width=\"67\"><\/td>\n<\/tr>\n<tr>\n<td width=\"45\">5.<\/td>\n<td width=\"239\">Vyradenie tla\u010diarne<\/td>\n<td width=\"64\">2 400<\/td>\n<td width=\"65\">082<\/td>\n<td width=\"65\">022<\/td>\n<td width=\"71\"><\/td>\n<td width=\"67\"><\/td>\n<\/tr>\n<tr>\n<td width=\"45\">6.<\/td>\n<td width=\"239\">Poplatok za likvid\u00e1ciu<\/td>\n<td width=\"64\">80<\/td>\n<td width=\"65\">518<\/td>\n<td width=\"65\">211<\/td>\n<td width=\"71\"><\/td>\n<td width=\"67\"><\/td>\n<\/tr>\n<tr>\n<td width=\"45\">7.<\/td>\n<td width=\"239\">Da\u0148ov\u00e9 odpisy tla\u010diarne<\/td>\n<td width=\"64\">0<\/td>\n<td width=\"65\"><\/td>\n<td width=\"65\"><\/td>\n<td width=\"71\"><\/td>\n<td width=\"67\"><\/td>\n<\/tr>\n<tr>\n<td width=\"45\">8.<\/td>\n<td width=\"239\">Zv\u00fd\u0161enie VH o\u00a0rozdiel medzi da\u0148ov\u00fdmi a\u00a0\u00fa\u010dtovn\u00fdmi odpismi<\/td>\n<td width=\"64\">+350<\/td>\n<td width=\"65\"><\/td>\n<td width=\"65\"><\/td>\n<td width=\"71\"><\/td>\n<td width=\"67\"><\/td>\n<\/tr>\n<tr>\n<td width=\"45\">9.<\/td>\n<td width=\"239\">Zn\u00ed\u017eenie VH o\u00a0rozdiel medzi da\u0148ovou ZC a\u00a0\u00fa\u010dtovnou ZC<\/td>\n<td width=\"64\">-480<\/td>\n<td width=\"65\"><\/td>\n<td width=\"65\"><\/td>\n<td width=\"71\"><\/td>\n<td width=\"67\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pokia\u013e by bola tla\u010diare\u0148 plne odp\u00edsan\u00e1, tak by sa vyradenie vykonalo iba intern\u00fdm dokladom a\u00a0z\u00e1pisom 082\/022 v\u00a0obstar\u00e1vacej cene.<\/p>\n<p>Pr\u00edklad:<\/p>\n<p>Spolo\u010dnos\u0165 sa rozhodla zb\u00fara\u0165 v\u00fdrobn\u00fa halu a\u00a0namiesto nej postavi\u0165 nov\u00fa modernej\u0161iu v\u00fdrobn\u00fa halu. V\u0161etky pr\u00e1ce na b\u00faran\u00ed starej v\u00fdrobnej haly a\u00a0aj na v\u00fdstavbe novej haly bud\u00fa zabezpe\u010den\u00e9 dod\u00e1vate\u013esky. \u00da\u010dtovn\u00e1 zostatkov\u00e1 cena starej v\u00fdrobnej haly zv\u00fd\u0161i obstar\u00e1vaciu a\u00a0vstupn\u00fa cenu novej v\u00fdrobnej haly.<\/p>\n<p>Ke\u010f\u017ee ide o\u00a0v\u00fdrobn\u00fa halu, bude nov\u00e1 v\u00fdrobn\u00e1 hala zaraden\u00e1 do 5. odpisovej skupiny s\u00a0dobou odpisovania 20 rokov.<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"45\"><strong>P. \u010d.<\/strong><\/td>\n<td width=\"239\"><strong>\u00da\u010dtovn\u00fd pr\u00edpad<\/strong><\/td>\n<td width=\"64\"><strong>Suma<\/strong><\/td>\n<td width=\"65\"><strong>MD<\/strong><\/td>\n<td width=\"65\"><strong>D<\/strong><\/td>\n<td width=\"71\"><strong>\u00da\u010dtovn\u00e1 ZC<\/strong><\/td>\n<td width=\"67\"><strong>Da\u0148ov\u00e1 ZC<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"45\">1.<\/td>\n<td width=\"239\">Ocenenie starej v\u00fdrobnej haly<\/td>\n<td width=\"64\">18 000<\/td>\n<td width=\"65\">021<\/td>\n<td width=\"65\"><\/td>\n<td width=\"71\">5 000<\/td>\n<td width=\"67\">6 500<\/td>\n<\/tr>\n<tr>\n<td width=\"45\">2.<\/td>\n<td width=\"239\">Stav opr\u00e1vok<\/td>\n<td width=\"64\">13\u00a0000<\/td>\n<td width=\"65\"><\/td>\n<td width=\"65\">081<\/td>\n<td width=\"71\"><\/td>\n<td width=\"67\"><\/td>\n<\/tr>\n<tr>\n<td width=\"45\">3.<\/td>\n<td width=\"239\">\u00da\u010dtovn\u00e9 odpisy 1-3\/2017<\/td>\n<td width=\"64\">600<\/td>\n<td width=\"65\">551<\/td>\n<td width=\"65\">081<\/td>\n<td width=\"71\">4 400<\/td>\n<td width=\"67\"><\/td>\n<\/tr>\n<tr>\n<td width=\"45\">4.<\/td>\n<td width=\"239\">Fakt\u00fara za zb\u00faranie v\u00fdrobnej haly<\/td>\n<td width=\"64\">\u00a0 2 500<\/td>\n<td width=\"65\">042<\/td>\n<td width=\"65\">321<\/td>\n<td width=\"71\"><\/td>\n<td width=\"67\"><\/td>\n<\/tr>\n<tr>\n<td width=\"45\"><\/td>\n<td width=\"239\">DPH<\/td>\n<td width=\"64\">500<\/td>\n<td width=\"65\">343<\/td>\n<td width=\"65\">321<\/td>\n<td width=\"71\"><\/td>\n<td width=\"67\"><\/td>\n<\/tr>\n<tr>\n<td width=\"45\">5.<\/td>\n<td width=\"239\">Fakt\u00fara za odvoz sut\u00edn<\/td>\n<td width=\"64\">1\u00a0000<\/td>\n<td width=\"65\">042<\/td>\n<td width=\"65\">321<\/td>\n<td width=\"71\"><\/td>\n<td width=\"67\"><\/td>\n<\/tr>\n<tr>\n<td width=\"45\"><\/td>\n<td width=\"239\">DPH<\/td>\n<td width=\"64\">200<\/td>\n<td width=\"65\">343<\/td>\n<td width=\"65\">321<\/td>\n<td width=\"71\"><\/td>\n<td width=\"67\"><\/td>\n<\/tr>\n<tr>\n<td width=\"45\">6.<\/td>\n<td width=\"239\">Vyradenie starej v\u00fdrobnej haly<\/td>\n<td width=\"64\">18\u00a0000<\/td>\n<td width=\"65\">081<\/td>\n<td width=\"65\">021<\/td>\n<td width=\"71\"><\/td>\n<td width=\"67\"><\/td>\n<\/tr>\n<tr>\n<td width=\"45\">7.<\/td>\n<td width=\"239\">Zv\u00fd\u0161enie ocenenia o\u00a0\u00fa\u010dtovn\u00fa zostatkov\u00fa cenu starej v\u00fdrobnej haly<\/td>\n<td width=\"64\">4\u00a0400<\/td>\n<td width=\"65\">042<\/td>\n<td width=\"65\">081<\/td>\n<td width=\"71\">0<\/td>\n<td width=\"67\">6 500<\/td>\n<\/tr>\n<tr>\n<td width=\"45\">8.<\/td>\n<td width=\"239\">Fakt\u00fara za projekt novej v\u00fdrobnej haly<\/td>\n<td width=\"64\">4\u00a0500<\/td>\n<td width=\"65\">042<\/td>\n<td width=\"65\">321<\/td>\n<td width=\"71\"><\/td>\n<td width=\"67\"><\/td>\n<\/tr>\n<tr>\n<td width=\"45\"><\/td>\n<td width=\"239\">DPH<\/td>\n<td width=\"64\">900<\/td>\n<td width=\"65\">343<\/td>\n<td width=\"65\">321<\/td>\n<td width=\"71\"><\/td>\n<td width=\"67\"><\/td>\n<\/tr>\n<tr>\n<td width=\"45\">9.<\/td>\n<td width=\"239\">Fakt\u00fara za v\u00fdstavbu novej v\u00fdrobnej haly<\/td>\n<td width=\"64\">35\u00a0000<\/td>\n<td width=\"65\">042<\/td>\n<td width=\"65\">321<\/td>\n<td width=\"71\"><\/td>\n<td width=\"67\"><\/td>\n<\/tr>\n<tr>\n<td width=\"45\"><\/td>\n<td width=\"239\">DPH<\/td>\n<td width=\"64\">7\u00a0000<\/td>\n<td width=\"65\">343<\/td>\n<td width=\"65\">321<\/td>\n<td width=\"71\"><\/td>\n<td width=\"67\"><\/td>\n<\/tr>\n<tr>\n<td width=\"45\">10.<\/td>\n<td width=\"239\">Uvedenie novej v\u00fdrobnej haly do u\u017e\u00edvania<\/td>\n<td width=\"64\">47\u00a0400<\/td>\n<td width=\"65\">021<\/td>\n<td width=\"65\">042<\/td>\n<td width=\"71\"><\/td>\n<td width=\"67\"><\/td>\n<\/tr>\n<tr>\n<td width=\"45\">11.<\/td>\n<td width=\"239\">\u00da\u010dtovn\u00e9 odpisy novej v\u00fdrobnej haly\u00a0 6-12\/2017 vo v\u00fd\u0161ke 1%<\/td>\n<td width=\"64\">3\u00a0318<\/td>\n<td width=\"65\">551<\/td>\n<td width=\"65\">081<\/td>\n<td width=\"71\">44\u00a0082<\/td>\n<td width=\"67\"><\/td>\n<\/tr>\n<tr>\n<td width=\"45\">12.<\/td>\n<td width=\"239\">Da\u0148ov\u00e9 odpisy novej v\u00fdrobnej haly<\/td>\n<td width=\"64\">1\u00a0383<\/td>\n<td width=\"65\"><\/td>\n<td width=\"65\"><\/td>\n<td width=\"71\"><\/td>\n<td width=\"67\">46 017<\/td>\n<\/tr>\n<tr>\n<td width=\"45\">13.<\/td>\n<td width=\"239\">Da\u0148ov\u00e9 odpisy starej v\u00fdrobnej haly<\/td>\n<td width=\"64\">0<\/td>\n<td width=\"65\"><\/td>\n<td width=\"65\"><\/td>\n<td width=\"71\"><\/td>\n<td width=\"67\">6 500<\/td>\n<\/tr>\n<tr>\n<td width=\"45\">14.<\/td>\n<td width=\"239\">Zv\u00fd\u0161enie VH o\u00a0rozdiel medzi \u00fa\u010dtovn\u00fdmi a\u00a0da\u0148ov\u00fdmi odpismi starej v\u00fdrobnej haly<\/td>\n<td width=\"64\">\u00a0+600<\/td>\n<td width=\"65\"><\/td>\n<td width=\"65\"><\/td>\n<td width=\"71\"><\/td>\n<td width=\"67\"><\/td>\n<\/tr>\n<tr>\n<td width=\"45\">15.<\/td>\n<td width=\"239\">Zv\u00fd\u0161enie VH o\u00a0rozdiel medzi \u00fa\u010dtovn\u00fdmi a\u00a0da\u0148ov\u00fdmi odpismi novej v\u00fdrobnej haly<\/td>\n<td width=\"64\">+1 935<\/td>\n<td width=\"65\"><\/td>\n<td width=\"65\"><\/td>\n<td width=\"71\"><\/td>\n<td width=\"67\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Rozdiel medzi \u00fa\u010dtovnou zostatkovou cenou a\u00a0da\u0148ovou zostatkovou cenou starej v\u00fdrobnej haly je bez vplyvu na v\u00fdsledok hospod\u00e1renia.<\/p>\n<p><em>Ak doch\u00e1dza k likvid\u00e1cii stavebn\u00e9ho objektu z d\u00f4vodu v\u00fdstavby nov\u00e9ho stavebn\u00e9ho objektu, s\u00fa\u010das\u0165ou\u00a0 obstar\u00e1vacej (vstupnej) ceny nov\u00e9ho majetku je da\u0148ov\u00e1 zostatkov\u00e1 cena likvidovan\u00e9ho majetku, \u010di\u017ee m\u00f4\u017ee nasta\u0165\u00a0 situ\u00e1cia, pri ktorej sa na da\u0148ov\u00e9 \u00fa\u010dely bude pri odpisovan\u00ed nov\u00e9ho stavebn\u00e9ho objektu vych\u00e1dza\u0165\u00a0 aj z inej vstupnej ceny ako v \u00fa\u010dtovn\u00edctve. V roku, v ktorom v s\u00favislosti s v\u00fdstavbou nov\u00e9ho objektu d\u00f4jde k vyradeniu \u010dasti likvidovan\u00e9ho majetku, da\u0148ov\u00e1 zostatkov\u00e1 cena likvidovan\u00e9ho majetku nie je zahrnut\u00e1 do da\u0148ov\u00fdch v\u00fddavkov, ale vstupuje do obstar\u00e1vacej\u00a0 (vstupnej) ceny nov\u00e9ho objektu.<\/em><\/p>\n<p><em>Pr\u00edklad:<\/em><\/p>\n<p>Konate\u013e spolo\u010dnosti havaroval na firemnom automobile v\u00a0marci 2017, ktor\u00fd bol poisten\u00fd. Ke\u010f\u017ee sp\u00f4sobil na \u0148om tot\u00e1lnu \u0161kodu, bol automobil vyraden\u00fd z\u00a0evidencie majetku a\u00a0odhl\u00e1sen\u00fd z\u00a0evidencie vozidiel. \u00da\u010dtovn\u00e1 zostatkov\u00e1 cena automobilu bola 14\u00a0800 \u20ac, da\u0148ov\u00e1 zostatkov\u00e1 cena bola 16\u00a0500 \u20ac, obstar\u00e1vacia cena bola 22\u00a0000 \u20ac. Pois\u0165ov\u0148a vyplatila spolo\u010dnosti plnenie vo v\u00fd\u0161ke 15\u00a0500 \u20ac.<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"45\"><strong>P. \u010d.<\/strong><\/td>\n<td width=\"225\"><strong>\u00da\u010dtovn\u00fd pr\u00edpad<\/strong><\/td>\n<td width=\"63\"><strong>Suma<\/strong><\/td>\n<td width=\"62\"><strong>MD<\/strong><\/td>\n<td width=\"62\"><strong>D<\/strong><\/td>\n<td width=\"75\"><strong>\u00da\u010dtovn\u00e1 ZC<\/strong><\/td>\n<td width=\"71\"><strong>Da\u0148ov\u00e1 ZC<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"45\">1.<\/td>\n<td width=\"225\">Obstar\u00e1vacia cena automobilu<\/td>\n<td width=\"63\">22 000<\/td>\n<td width=\"62\">022<\/td>\n<td width=\"62\"><\/td>\n<td width=\"75\">14 800<\/td>\n<td width=\"71\">16 500<\/td>\n<\/tr>\n<tr>\n<td width=\"45\">2.<\/td>\n<td width=\"225\">Stav opr\u00e1vok<\/td>\n<td width=\"63\">7\u00a0200<\/td>\n<td width=\"62\"><\/td>\n<td width=\"62\">082<\/td>\n<td width=\"75\"><\/td>\n<td width=\"71\"><\/td>\n<\/tr>\n<tr>\n<td width=\"45\">3.<\/td>\n<td width=\"225\">\u00da\u010dtovn\u00e9 odpisy 1-2\/2017<\/td>\n<td width=\"63\">1 200<\/td>\n<td width=\"62\">551<\/td>\n<td width=\"62\">082<\/td>\n<td width=\"75\">13 600<\/td>\n<td width=\"71\"><\/td>\n<\/tr>\n<tr>\n<td width=\"45\">4.<\/td>\n<td width=\"225\">Z\u00fa\u010dtovanie zostatkovej ceny automobilu z\u00a0d\u00f4vodu tot\u00e1lnej \u0161kody<\/td>\n<td width=\"63\">13 600<\/td>\n<td width=\"62\">549<\/td>\n<td width=\"62\">082<\/td>\n<td width=\"75\">0<\/td>\n<td width=\"71\">16 500<\/td>\n<\/tr>\n<tr>\n<td width=\"45\">5.<\/td>\n<td width=\"225\">Vyradenie automobilu<\/td>\n<td width=\"63\">22 000<\/td>\n<td width=\"62\">082<\/td>\n<td width=\"62\">022<\/td>\n<td width=\"75\"><\/td>\n<td width=\"71\"><\/td>\n<\/tr>\n<tr>\n<td width=\"45\">6.<\/td>\n<td width=\"225\">N\u00e1rok uplatnen\u00fd vo\u010di pois\u0165ovni<\/td>\n<td width=\"63\">15 500<\/td>\n<td width=\"62\">378<\/td>\n<td width=\"62\">648<\/td>\n<td width=\"75\"><\/td>\n<td width=\"71\"><\/td>\n<\/tr>\n<tr>\n<td width=\"45\">7.<\/td>\n<td width=\"225\">Pr\u00edjem n\u00e1roku na BU<\/td>\n<td width=\"63\">15 500<\/td>\n<td width=\"62\">221<\/td>\n<td width=\"62\">378<\/td>\n<td width=\"75\"><\/td>\n<td width=\"71\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Spolo\u010dnos\u0165 si v\u00a0pr\u00edpade vyradenia automobilu z\u00a0d\u00f4vodu \u0161kody m\u00f4\u017ee uplatni\u0165 \u00a0da\u0148ov\u00fa zostatkov\u00fa cenu <strong>automobilu<\/strong> ako da\u0148ov\u00fd v\u00fddavok len do v\u00fd\u0161ky prijatej n\u00e1hrady, t. \u00a0j. do v\u00fd\u0161ky 15\u00a0500 \u20ac pod\u013ea\u00a0 \u00a7 19 ods. 3\u00a0p\u00edsm. d)\u00a0Z. z. o\u00a0dani z\u00a0pr\u00edjmov. V\u00fdnimku tvoria \u0161kody nezavinen\u00e9 da\u0148ovn\u00edkom vzniknut\u00e9 v\u00a0d\u00f4sledku \u017eivelnej pohromy a\u00a0sp\u00f4soben\u00e9 nezn\u00e1mym p\u00e1chate\u013eom v\u00a0zda\u0148ovacom obdob\u00ed, v\u00a0ktorom bola t\u00e1to skuto\u010dnos\u0165 potvrden\u00e1 pol\u00edciou (\u00a7 19 ods. 3 p\u00edsm. g Z. z. o\u00a0dani z\u00a0pr\u00edjmov), vtedy je zostatkov\u00e1 cena majetku uznan\u00fdm da\u0148ov\u00fdm v\u00fddavkom v\u00a0plnej v\u00fd\u0161ke.<\/p>\n<p>Rozdiel medzi da\u0148ovou zostatkovou cenou a\u00a0n\u00e1hradou od pois\u0165ovne vo v\u00fd\u0161ke 1\u00a0000 \u20ac bude pripo\u010d\u00edtate\u013enou polo\u017ekou k\u00a0v\u00fdsledku hospod\u00e1renia. Rozdiel medzi da\u0148ovou zostatkovou cenou a\u00a0\u00fa\u010dtovnou zostatkovou cenou bude odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka k\u00a0v\u00fdsledku hospod\u00e1renia.<\/p>\n<p><strong>Mgr. Lucia Hanusov\u00e1<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vyradenie majetku likvid\u00e1ciou v\u00a0roku 2017 Vyradi\u0165 majetok z\u00a0pou\u017e\u00edvania je mo\u017en\u00e9 vykona\u0165 nieko\u013ek\u00fdmi sp\u00f4sobmi: likvid\u00e1ciou, predajom, darovan\u00edm, vkladom do inej obchodnej spolo\u010dnosti, z\u00e1menou, delimit\u00e1ciou, preraden\u00edm z\u00a0podnikania do s\u00fakromn\u00e9ho pou\u017e\u00edvania, v\u00a0d\u00f4sledku manka a\u00a0\u0161kody, vydan\u00edm alebo prevodom pod\u013ea osobitn\u00fdch predpisov. Pri vyraden\u00ed majetku z\u00a0pou\u017e\u00edvania je potrebn\u00e9 vych\u00e1dza\u0165 z\u00a0opatrenia MF SR \u010d. 23054\/2002-92 a\u00a0z\u00e1kona \u010d. 595\/2003 Z. z. o\u00a0dani [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_themeisle_gutenberg_block_has_review":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-385","post","type-post","status-publish","format-standard","hentry","category-aktuality"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Vyradenie majetku likvid\u00e1ciou v roku 2017 -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/www.hanaconsult.sk\/hana\/vyradenie-majetku-likvidaciou-v-roku-2017\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vyradenie majetku likvid\u00e1ciou v roku 2017 -\" \/>\n<meta property=\"og:description\" content=\"Vyradenie majetku likvid\u00e1ciou v\u00a0roku 2017 Vyradi\u0165 majetok z\u00a0pou\u017e\u00edvania je mo\u017en\u00e9 vykona\u0165 nieko\u013ek\u00fdmi sp\u00f4sobmi: likvid\u00e1ciou, predajom, darovan\u00edm, vkladom do inej obchodnej spolo\u010dnosti, z\u00e1menou, delimit\u00e1ciou, preraden\u00edm z\u00a0podnikania do s\u00fakromn\u00e9ho pou\u017e\u00edvania, v\u00a0d\u00f4sledku manka a\u00a0\u0161kody, vydan\u00edm alebo prevodom pod\u013ea osobitn\u00fdch predpisov. 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