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  • Амортизация основных средств с истекшим сроком функционирования в налоговых целях
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Fiscal practice

iconАмортизация основных средств с истекшим сроком функционирования в налоговых целях

На дату перехода на новый метод начисления амортизации, на предприятии числятся основные средства II-V категории собственности, у которых истёк срок полезного функционирования, а балансовая (бухгалтерская) стоимость есть. Как применять в отношении этих активов переходные положения? Включать ли в учёт в налоговых целях и с каким сроком функционирования? А если не включать – как быть с балансовой (бухгалтерской) стоимостью? 
 


Natalia Arhilei

Natalia Arhilei

Igor Lazari

Igor Lazari

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„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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The date of publishing:

25 March /2022 11:11

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Noutăți | Administrare fiscală | Impozitul pe venit

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