Technické zhodnocení, opravy a rezervy na opravy majetku

Abstract

The aim of thesis is to describe the differences between technical enhacement, repairs and reserves for repairs of assets. Work deals with accounting and tax definition of individual terms. In the thesis is an analysis of depreciation after a technical enhacement of the building. It records the effects of depreciation for income tax of a particular company. The thesis deals with property repairs of assets. There are compared different influences of technical enhacement and repairs of assets. The attention is paid to the area of reserves for repairs of tangible assets. This chapter defines the terms of and use of reserves. There is also captured their impact for income tax.