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Amortizacija korištenog osnovnog sredstva
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HD_prijavio
#1 Posted: : 02 June 2025 14:42:00(UTC)
HD_prijavio

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Kako amortizirati korišteno osnovno sredstvo u PANTHEON-u?
HD_odgovorio
#2 Posted: : 02 June 2025 14:42:00(UTC)
HD_odgovorio

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Korišteno osnovno sredstvo mora se amortizirati samo tokom preostale životne dobi. Postoje dvije varijante unosa u PANTHEON:

Varijanta a): Unosi se samo nabavna vrijednost (npr. 5.000 KM), ali se preračunava amortizacijska stopa na osnovu preostalog perioda (npr. ako je životni vijek 5 godina, a sredstvo je staro 1 godinu, preostalo je 4 godine › stopa = 25%).

Varijanta b): Unosi se nabavna vrijednost i ispravka vrijednosti, a koristi se originalna stopa (npr. 20%). Potrebno je dodati već amortizirani iznos (25%) na konto ispravke vrijednosti.
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