Způsoby odpisování dlouhodobého majetku ve výrobním podniku

Abstract

This thesis is divided into two main parts. In the first theoretic part we define all the important terms: long-term assets and its distribution, valuation, acquisition, classification, technical evaluation and disposal of fixed assets. Once these terms are defined, I deal with the issue of depreciation. There are two types of depreciation and amortization: accounting and tax depreciation. As accounting and tax depreciation are subdivided into different methods. In the second practical part I use theoretical knowledge on depreciation and use it into practice. Here I depreciated machine in two variants using all methods of accounting and tax depreciation and realize the impact on net income. All calculations are shown on graphic design.