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Investitii in retele de utilitati. Incadrare contabila

valabil la 17 Mar 2025Conform legislatiei in vigoare!
Mariana Prejbeanu Raspuns oferit de
Mariana Prejbeanu

Expert contabil, Consultant fiscal, Auditor financiar

Intrebare: In urma unei investitii in curs 231, au rezultat si retele de alimentatie gaz, curent, apa. Acestea trebuie evidentiate separat? Care este tratamentul contabil al acestora? Cum se determina valoarea integrala a constructiei, avand in vedere ca in 231 sunt incluse si avize, taxe, comisioane, dobanzi capitalizate pana la receptia finala a lucrarilor?

Tip societate: R.A.
Numar de angajati: peste 50 angajati
Platitoare TVA: Da
Cod CAEN: 5223

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aprilie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
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1973
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1975
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1979
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1981
1982
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1984
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1987
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2000
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2003
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2008
2009
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2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
2037
2038
2039
2040
2041
2042
2043
2044
2045
2046
2047
2048
2049
2050
DLMMJVS
30
31
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
1
2
3
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