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Portal actualizat la 31 Martie 2025
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Capitalizare costuri reconstruire activ

valabil la 08 Mar 2025Conform legislatiei in vigoare!
Anca Bilas Raspuns oferit de
Anca Bilas

Expert contabil si Consultant fiscal

Intrebare: O societate efectueaza lucrari de reconstructie pentru o cladire si ocazioneaza urmatoarele tipuri de costuri:

- cheltuieli juridice de intocmire a unui contract de ipoteca pentru finantarea reconstructiei;

- comisioane bancare percepute la intocmirea contractului de ipoteca pentru finantarea reconstructiei;

- dobanzi la imprumuturi obtinute de la banca sau de la asociati pentru finantarea activitatii de reconstructie

Va rugam sa ne spuneti daca aceste costuri se pot capitaliza in valoarea activului reconstruit si rationamentul contabil.

Tip societate: S.R.L.
Numar de angajati: 1-10 angajati
Platitoare TVA: Da
Cod CAEN: 5510

Nota: Raspunsul la aceasta intrebare este disponibil doar pentru utilizatorii inregistrati. Fa-ti un CONT de TESTARE GRATUITA completand formularul de mai jos. (Poti vedea exemple de raspunsuri cu un Click AICI)

Atentie la data valabilitatii intrebarii!
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Intrebari similare din categoria Imobilizari corporale

28Mar2025

Inchiriere apartament cumparat in regim de scutire de TVA

de Anca Bilas valabil la 28 Mar 2025
Intrebare: Am achizitionat un imobil pe care l-am inregistrat in contul 215 intrucat intentionam sa-l inchiriem, nu am dedus TVA la achizitia imobilului. Intrebarea este daca vom fi obligati sa incasam TVA la vanzarea imobilului? (noi nu ne dorim asta in cazul vanzari) Cum ar trebui sa facturam chiria cu TVA sau fara? Putem deduce TVA la utilitati si cheltuieli de repartii minore?
30Mar2025

Achizitie intracomunitara mijloc fix.Discount pe factura

de Vera Constantin valabil la 30 Mar 2025
Intrebare: O societate achizitioneaza un utilaj (mijloc fix) de la un furnizor extern inregistrat in VIES, valoarea facturata este 7000 euro, dar pe factura apare pozitie de discount in valoare de 35%.Putem inregistra mijlocul fix la valoarea de intrare de 7000 euro sau trebuie sa tinem cont si de valoarea de discount? Daca da, care este monografia contabila recomandata?
28Mar2025

Tranzactii intre entitati afiliate

de Bajan Camelia valabil la 28 Mar 2025
Intrebare: Societatea noastra doreste sa achizitioneze de la o parte afiliata utilaje second-hand in martie 2025. Utilajele au fost achizitionate din China in decembrie 2023 de catre partea afiliata, special pentru compania noastra, dar vanzarea nu s-a facut la acea perioada din diverse motive. In vederea stabilirii pretului de vanzare, partea afiliata pune la dispozitie rapoarte de evaluare intocmite in ...
20Mar2025

Cesiune contract de credit bancar pentru achizitie mijloace fixe

de Vera Constantin valabil la 20 Mar 2025
Intrebare: Societatea comerciala A, platitoare de TVA si de impozit pe profit, are contracte de credit pentru utilaje la BCR Leasing. Aceste utilaje sunt inchiriate catre societatea B, pe care se realizeaza productia de produse finite.Societatea B a obtinut un credit de investitii de la o banca si doreste achizitionarea acestor utilaje pentru a nu mai plati chirie si a avea propriile utilaje, astfel incat ...
17Mar2025

Livrare imobil catre administrator

de Monica Cernea valabil la 17 Mar 2025
Intrebare: O societate a achizitionat in 2021 un apartament intr-o vila (construita in 2020) pentru sediul social, in valoare de 545.000 lei, prin taxare inversa si cu amortizare pe 49 de ani. Pana in momentul de fata, s-a amortizat suma de 45.000 lei, iar valoarea ramasa este de:Din ianuarie anul trecut, administratorul a folosit in scop personal 50% din suprafata imobilului, pentru care i s-au facturat ...
13Mar2025

Comercializare terenuri parcelabile

de Vera Constantin valabil la 13 Mar 2025
Intrebare: O societate comerciala care achizitioneaza terenuri intravilane in scopul parcelarii si revanzarii lor ulterioare.Cum se inregistreaza acestea ca imobilizari sau ca investitii ale societatii? Care sunt notele contabile aferente acestor operatiuni?
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martie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
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1952
1953
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1955
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1958
1959
1960
1961
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2036
2037
2038
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2046
2047
2048
2049
2050
DLMMJVS
23
24
25
26
27
28
1
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5
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11
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31
1
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5
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