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Achizitie mijloc fix prin leasing financiar - costuri de punere in functiune

valabil la 27 Mar 2025Conform legislatiei in vigoare!
Stan Cosmina Raspuns oferit de
Stan Cosmina

Economist

Intrebare: Firma noastra a achizitionat o masina de injectie in sistem leasing. Pentru punerea in functiune a masinii, s-au achizitionat diverse materiale, cum ar fi tevi, conectori, ulei hidraulic etc.

Cum se trateaza aceste cheltuieli, avand in vedere ca masina este achizitionata in sistem leasing, urmand ca peste sase ani sa fie facut transferul de proprietate? Se includ in valoarea utilajului sau se trec direct pe cheltuieli? Va rog sa oferiti o monografie contabila a operatiunii de leasing.

Tip societate: S.R.L.
Numar de angajati: 11-50 angajati
Platitoare TVA: Da
Cod CAEN: 2611

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Intrebari similare din categoria Leasing

21Mar2025

Leasing financiar. Contract de novatie

de Negoita Oana-Maria valabil la 21 Mar 2025
Intrebare: Societatea comerciala X intra in insolventa si cedeaza leasingul unei societati A. In contractul de novatie, sunt stipulate valoarea ramasa, ratele etc., dar pe langa acestea, societatea A plateste si datoriile societatii X (ultimele rate). Facturile au fost emise pe numele societatii X. Firma de leasing nu emite facturi pentru aceste sume catre societatea A, ci ii furnizeaza doar o situatie a ...
14Mar2025

Leasing operational. Furnizor din Belgia

de Vera Constantin valabil la 14 Mar 2025
Intrebare: O societate din Romania are un contract de leasing operational avand ca obiect un autotractor cu o firma din Belgia, care este utilizat exclusiv in scopul activitatii economice. Valoarea totala a bunului este de 49.900 euro.Avans de 15.990 euro achitat.Rata lunara de 1.305 euro (chirie 1.154 euro si 151 euro asigurare) pe o perioada de 36 luni.Va rog sa imi spuneti care este monografia ...
05Mar2025

Monografie contabila leaseback

de Stan Cosmina valabil la 05 Mar 2025
Intrebare: Va rog sa ma ajutati cu monografia pentru urmatoarea speta:In luna 10.2024 se incheie un contract de achizitie de utilaje de la un furnizor, cu plata in transe: - 30% in avans - 60% la livrare - 10% dupa punerea in functiune a utilajelorSe decide refinantarea acestuia prin leaseback. Se incheie cu firma de leasing un contract de vanzare-cumparare pentru bunurile viitoare (prin care se ...
02Mar2025

Monografie contabila cesiune contract de leasing

de Raluca Liliana Anghelache valabil la 02 Mar 2025
Intrebare: Autovehicul cumparat initial prin contract de vanzare-cumparare, cu valoare de 450.000 lei fara TVA. Dupa 2 luni este refinantat printr-un contract de leasing financiar la valoarea de 380.000 lei fara TVA. Dupa 2 ani, se doreste cesionarea contractului catre o terta persoana fizica.Valoare amortizata = 210.000 leiValoare ramasa neamortizata = 240.000 leiSold 167 = 250.000 leiAs vrea sa stiu ...
27Feb2025

Achizitia si deductibilitatea autoturismului in leasing financiar pentru o SPARL

de Liviu Sapunaru valabil la 27 Feb 2025
Intrebare: O SPARL (societate de avocatura) doreste sa achizitioneze in leasing financiar un autourism . Mentionez ca autoturismul se va folosi in scopul desfasurarii activitatii economice si vor fi emise foi de parcurs. Va rog sa-mi spuneti daca autoturismul mai poate fi inmatriculat pe SPARL si in ce masura cheltuielile sunt deductibile fiscal.
28Feb2025

Tratamentul contabil si fiscal al novarii unui contract de leasing financiar. Refacturarea costurilor in cazul cesiunii

de Liviu Sapunaru valabil la 28 Feb 2025
Intrebare: Avem o conventie de cesiune auto pentru un leasing financiar. Firma de leasing emite o factura proforma de inchidere anticipata, catre noul utilizator, in care sunt trecute urmatoarele: - capital ramas, - comision rambursare anticipata, - taxa cesiune, - facturi emise catre vechiul utilizator si neachitate pana la data emiterii proformei. Pentru primele trei pozitii, va primi factura ...
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martie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
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1961
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2046
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2049
2050
DLMMJVS
23
24
25
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27
28
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