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  • Registrul de calcul al amortizării: diferența dintre col. 3 și col. 4
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Fiscal practice

iconRegistrul de calcul al amortizării: diferența dintre col. 3 și col. 4

În activitatea contabililor deseori apare întrebarea privind diferența dintre col. 3 (valoarea amortizabilă) și col. 4 (valoarea de intrare/valoarea de intrare capitalizată) din Registrul privind evidenţa şi calcularea amortizării mijloacelor fixe în scopuri fiscale (Anexa nr. 1 la Regulamentul privind evidența și calcularea amortizării mijloacelor fixe în scopuri fiscale, aprobat prin HG nr. 704/2019, în continuare – Regulament) și dacă sunt necesare ambele coloane.

Iulia Petrea

Iulia Petrea

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The date of publishing:

28 March /2023 08:00

Catalogul tematic

Mijloace fixe | Noutăți fiscale | Amortizarea

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