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Reclasificare obiecte de inventar ca mijloace fixe

valabil la 14 Oct 2024
Vera Constantin Raspuns oferit de
Vera Constantin

Expert contabil

Intrebare: Conform Normelor metodologice nr. 909/1997 la Legea 15/1994, mijloacele fixe amortizate integral, cu valoare de intrare mai mica decat limita minima stabilita prin Hotararea de Guvern, respectiv mijloace fixe cu cod de clasificare 2.1.16.5 din Hotararea nr. 2139/2004 pentru aprobarea Catalogului privind clasificarea si duratele normale de functionare a mijloacelor fixe, au fost trecute in categoria obiectelor de inventar, in contul 8035.Se pot efectua lucrari de investitii (modernizare) pe aceste obiecte de inventar provenite din mijloace fixe? Se poate face o reclasificare a acestora in mijloace fixe amortizate integral?

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Intrebari similare din categoria Imobilizari corporale

17Mar2025

Valoare incadrare ca obiect de inventar in 2025

de Anca Bilas valabil la 17 Mar 2025
Intrebare: Imi puteti spune daca exista vreo modificare pe 2025 la incadrare in mijloace fixe versus obiecte de inventar?In prezent limita este de 2.500 lei, dar am auzit ca din luna februarie ar fi fost ajustata la 3.000 lei.
04Mar2025

Vanzare echipament

de Anca Ivanov valabil la 04 Mar 2025
Intrebare: Avem un echipament in valoare de 1.800.000 lei pe care il trimitem unui comisionar spre vanzare, valoare de vanzare 1.500.000 lei. As dori o monografie contabila in corelatie cu OMFP 1802.
27Feb2025

Incadrarea sistemelor fotovoltaice in catalogul mijloacelor fixe

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Intrebare: Avem rugamintea sa ne consiliati cu privire la codul de clasificare si durata de amortizare pentru un sistem fotovoltaic. Componentele acestui sistem sunt urmatoarele: - Panouri fotovoltaice: 1.539 buc x 415W - Invertoare: 7 buc - Optimizor de putere: 772 buc x 850W - Cablu electric: 4.000 m - Suprafata ocupata: 7.000 mp
24Feb2025

Obligativitatea reevaluarii mijloacelor fixe complet amortizate conform OMFP 1802/2014

de Liviu Sapunaru valabil la 24 Feb 2025
Intrebare: Conform Ordinului 1802/2014, in cazul in care o imobilizare corporala complet amortizata mai poate fi utilizata, entitatea poate proceda la reevaluarea acesteia. Cu ocazia reevaluarii, imobilizarii corporale i se stabilesc o noua valoare si o noua durata de utilizare economica, corespunzatoare perioadei ramase. In cazul nostru, conform politicilor contabile, reevaluarea se efectueaza la un ...
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Analiza incadrarii mijloacelor fixe in contextul noului impozit pe constructii

de Liviu Sapunaru valabil la 22 Feb 2025
Intrebare: Referitor la noua taxa - impozit pe constructii (altele decat cele pentru care se plateste impozit local), va rog sa-mi spuneti daca urmatoarele intra sub incidenta acestuia sau le-am incadrat eu eronat in grupa de constructii:- Anexa gospodareasca (gard imprejmuire 181,90 m) - 1.6.3.2.- Anexa gospodareasca (gard imprejmuire 40,98 m) - 1.6.3.2.- Platforma betonata neacoperita - anexa ...
22Feb2025

Achizitie mijloc fix si profit reinvestit

de Stan Cosmina valabil la 22 Feb 2025
Intrebare: O societate care se ocupa cu reciclarea deseurilor achizitioneaza un prescontainer nou. In ce categorie din catalogul mijloacelor fixe se incadreaza si se poate scadea ca si profit reinvestit?
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martie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
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1953
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1960
1961
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2046
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2048
2049
2050
DLMMJVS
23
24
25
26
27
28
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31
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