Problematika dlouhodobého majetku a jeho odpisování

Abstract

The bachelor thesis deals with fixed assets and depreciation. In the theoretical part concerning the fixed assets, different kinds of assets are presented and the terms of acquisition, evaluation and methods of writing off are explained. The work illuminates the specifics of book depreciation and tax rebate and depreciation method. The practical part is dedicated to tax and book depreciation of fixed assets in TRANGO, lnc. In the conclusion of this thesis, there is an evaluation of the influence of the depreciation method on the company´s operating profit and tax liability.