Aspekty účetních a daňových odpisů při rozhodování podnikatele o pořizování dlouhodobého majetku

Abstract

The goal of the bachelor thesis was to examine the influence of the chosen method of depreciation on the company's performance in terms of accounting and tax and to compare the advantages of the method chosen to impact the business. Fixed assets are divided into three kinds of assets: tangible, intangible and financial. The depreciation methods are two: the accounting depreciation and tax depreciation. Accounting depreciation of the firm determines itself. Tax depreciation is set by law and can not be changed. Assets are classified into groups according to the depreciation of property, which determines the number of years of tax depreciation. Accounting depreciation is either power, according to the products manufactured or time depending on the time of wear. Time Depreciation is further divided into linear (uniform) or taper (accelerated). Tax depreciation is divided into linear (uniform) and digressive (accelerated). The selected depreciation method affects the profit enterprise, because depreciation is calculated at a different level and even at a different level speed. Even depreciation is scheduled throughout the amortization period. Accelerated depreciation is greatest at the beginning of the depreciation and decline over time.