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    Microintreprindere. La sfarsitul anului 2024 am venituri in contul 7015 de 298.536 lei, in contul 711 sold debitor 36.141 lei, total venit impozabil 262.395 lei. In ce categorie ma incadrez cu impozitul pe microintreprindere, 1% sau 3%?
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Tratamentul contabil al achizitiei unei usi de garaj pentru o cladire inchiriata

valabil la 26 Nov 2024
Liviu Sapunaru Raspuns oferit de
Liviu Sapunaru

Consultant fiscal, Expert Contabil, Practician in Insolventa

Intrebare: Am achizitonat pentru sediul unde isi desfasiara activitatea firma o usa de garaj in valoare de 5.636.65 lei cu tva inclusa. Cladirea pentru care s-a achizitonat usa este inchiriata.

Cum putem contabiliza aceasta achizitie?

Tip societate: S.R.L.
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Cod CAEN: 4664

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Atentie la data valabilitatii intrebarii!
Raspunsul oferit este in concordanta cu legislatia in vigoare la data de 26 nov 2024.

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Intrebari similare din categoria Contabilitate si monografii

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de Vera Constantin valabil la 03 Mar 2025
Intrebare: Doua cabinete medicale (SRL-uri) se asociaza pentru a deschide o clinica medicala. Contractul de inchiriere al imobilului si contractele pentru utilitati sunt incheiate de catre unul dintre cabinete, urmand ca celalalt cabinet sa suporte cota-parte din cheltuieli. Cum se poate face decontarea intre ele, avand in vedere ca activitatea pentru care sunt inregistrate cabinetele este de activitate ...
04Feb2025

Inregistrare reevaluare cladire

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Intrebare: Date imobilizari 31.12.2024:Pret achizitie initial: 527.117 leiDupa reevaluarea din 2021, valoare justa: 1.383.100 leiLuni ramase de amortizat: 196 luniAmortizare lunara: 7.056,63 leiIn decembrie 2024, amortizare fiscala: 4.939,64 lei/lunaAmortizare inregistrata: 632.274 leiLuni ramase: 152 luniValoare ramasa de amortizat: 750.826 leiDupa prima reevaluare:Lunar, am trecut ...
03Feb2025

Deductibilitatea cheltuielilor de intretinere. Energie si telefon pentru chirias

de Liviu Sapunaru valabil la 03 Feb 2025
Intrebare: In cadrul unui contract de inchiriere, este deductibila fiscal o clauza prin care chiriasul poate suporta toate cheltuielile legate de intretinere, curent si telefon, care sunt pe numele proprietarului?
15Ian2025

Reabilitare cladire veche

de Andreea Paunoiu valabil la 15 Ian 2025
Intrebare: O societate comerciala achizitioneaza o cladire veche care necesita lucrari de reabilitare. Societatea demoleaza o parte din lucrarile existente (desfacere gresie, desfacere parchet, demontare usi, demontare instalatie electrica) pe care le inlocuieste cu instalatii noi. De asemenea se fac si lucrari de consolidare a constructiei, se achizitioneaza si se monteaza bariere de acces si un lift (cele ...
08Ian2025

Venituri din chirii 2023, 2024 si 2025

de Vera Constantin valabil la 08 Ian 2025
Intrebare: Avand in vedere modificarile legislative care intra in vigoare incepand cu ianuarie 2024, conform carora impozitul de 10% aferent contractelor de inchiriere intre persoane fizice si persoane juridice trebuie retinut, declarat si platit de catre persoana juridica, va rugam sa ne clarificati urmatoarele: 1. Care ar trebui sa fie tratamentul aplicabil contractelor de inchiriere incheiate in 2023, ...
18Dec2024

Tratamentul contabil al demolarii. Reconstructiei si achizitiei unei cladiri in proces de modernizare

de Liviu Sapunaru valabil la 18 Dec 2024
Intrebare: O societate detine o aripa a unei cladiri, C1, utilizata pentru inchirierea catre terti. In cursul anului, activitatea de inchiriere inceteaza si cladirea intra in lucrari de reconstructie, mare parte din aceasta urmand a fi demolata (dar nu integral). Din punct de vedere contabil, amortizarea se va opri la momentul incetarii activitatii desfasurate sau va continua si pe perioada ...
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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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1958
1959
1960
1961
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2036
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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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