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  • Амортизация основных средств: остаточная стоимость и основные средства, полученные в хозяйственное ведение
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Practical accounting

iconАмортизация основных средств: остаточная стоимость и основные средства, полученные в хозяйственное ведение

При переходе на новый метод амортизации в целях налогообложения должна учитываться остаточная стоимость, оцененная в финансовом учете? 
 
Согласно «старому» методу амортизации (п.b) ч.(10) ст.27 Налогового кодекса, действовавшему на 31 декабря 2018 г.), стоимостный базис основных средств по каждой категории собственности корректируется на сумму предполагаемой остаточной стоимости основных средств при их списании в бухгалтерском учете в связи с полной амортизацией.


Iulia Petrea

Iulia Petrea

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