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A terv szerinti értékcsökkenésről általánosságban

Sze28

A mai bejegyzésem nem szó szerinti okítás lesz, inkább a figyelemfelkeltés a célja.

A terv szerinti értékcsökkenés nem bonyolult dolog, nincs benne semmi ördöngösség. A könyvelési tételeket megtanultuk az iskolában, de azért ismételjük át még egyszer, az sohasem árt:

T 1.1 Tárgyi eszköz (eszköz bruttó értéke)

majd terv szerinti értékcsökkenés:

T 57 Értékcsökkenési leírás (terv szerinti értékcsökkenés összege)

K 1.9 Tárgyi eszköz terv szerinti értékcsökkenése (terv szerinti értékcsökkenés összege)

Furcsa lehet így látni, mert a Tárgyi eszköznek nincs másik oldala. Ennek a számlának semmi köze nincs a terv szerinti értékcsökkenés könyveléséhez, kizárólag csak az eszköz bruttó értékét mutatja, azonban azért tettem ide, mert fontos látni, hogy el lehet azért csúszni ezen az egyszerű(nek tűnő) könyvelési tételen is.

A számvitel többnyire logikus és a “józan paraszti észre” apellál. Így az lenne a természetes, ha egyszerűen lekönyvelhetnénk, hogy:

T 57 Értékcsökkenési leírás (terv szerinti értékcsökkenés összege)

K 1.1 Tárgyi eszköz (terv szerinti értékcsökkenés összege)

Miért is? Mert az 57-es növeli a költségeket, emiatt csökken az eredmény (ez az amortizáció hatása), a tárgyi eszköznek pedig csökken az értéke, ezért könyvelünk a K oldalára.

Csakhogy itt muszáj betenni egy technikai számlát és jegyezzük meg, hogy ez a két számla elválaszthatatlan egymástól. Egészen addig együtt kell őket kezelnünk, míg a tárgyi eszközünk létezik!

Az eszközök nettó értéke – ezt is megtanultuk már – az alábbiak szerint tevődik össze:

Bruttó érték {pl. 1.000 EFt} – Értékcsökkenés {pl. 200 EFt} = Nettó érték {pl. 800 EFt}

A nettó értéket pedig mindig a

T 1.1 Tárgyi eszköz (Bruttó érték) {pl. 1000 EFt} és az

K 1.9 Tárgyi eszköz terv szerinti értékcsökkenése (terv szerinti értékcsökkenés összege) {pl. 200 EFt}

számlák EGYÜTTESEN fogják mutatni!

Miután ezt beláttuk, térjünk rá arra, amit nem szoktunk az iskolában tanulni, de fontos lehet.

Amikor egy vállalkozás eredményét, év végi adóbefizetését tervezzük, akkor egy magas eredménynél hasznos lehet, ha azt tanácsoljuk, hogy az addig pl. az ügyvezetőtől (vagy annak házastársától, gyermekétől, rokonától) nulla forintért – vagy egyáltalán nem – bérelt olyan eszközt, amelyet a társaság a tevékenységéhez használ, most vásárolja meg.

Ezzel elérjük egyrészt, hogy csökken a társaság készpénz állománya, másrészt pedig, hogy csökken az eredménye. (Ha 600.000.- Ft alatti az eszköz értéke, akkor a magánszemély nem adózik!)

A lényeg pedig, hogy mennyivel csökken az eredmény! Figyeljünk oda, mert adót takaríthatunk meg!

Tanuljuk meg a kis értékű tárgyi eszköz kifejezést!

A számvitelről szóló 2000. évi C. törvény 80.§-ának (2) bekezdése értelmében a 100 ezer forint egyedi beszerzési, előállítási érték alatti vagyoni értékű jogok, szellemi termékek, tárgyi eszközök bekerülési értéke – a vállalkozó döntésétől függően – a használatbavételkor értékcsökkenési leírásként egy összegben elszámolható.

A vállalkozás számviteli politikájában, értékelési szabályzatában egyértelműen meg kell fogalmazni, hogy a mi cégünknél milyen értéket jelentenek a kis értékű eszközök. Nem kötelező a 100 ezer forintot alkalmazni!

Azonban gondoljuk át az eredmény tervezésekor, hogy mit jelent költségben egy 99 ezer forint értékű (áfa nélküli értéket nézünk és direkt nem írok nettót, mert az ebben a témában félreérthető lenne!) tárgyi eszköz beszerzése december 30-án,

  • ha a rá érvényes amortizációs kulccsal csökkentünk (legyen pl. 33%)

99.000 x (33/100) = (32.670 (egész éves écs.) /365) x 2 = 179 Ft (az évből fennmaradt 2 napra eső écs.)

  • és ha egy összegben számoljuk el: 99.000.- Ft.

Na ugye, milyen jó sok adót spóroltunk meg a kedves ügyfélnek ezzel a kis aprósággal?

Hidd el, hálás lesz azért a majdnem 10 ezer forint megtakarításért is, hiszen most vásárolt 99 ezer forintért tárgyi eszközt…

 

 

 

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