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Parcijalna deaktivacija osnovnog sredstva
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HD_prijavio
#1 Posted: : 30 September 2025 11:29:00(UTC)
HD_prijavio

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Šta je parcijalna deaktivacija osnovnog sredstva?
HD_odgovorio
#2 Posted: : 30 September 2025 11:29:00(UTC)
HD_odgovorio

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Parcijalna deaktivacija je postupak kojim se dio osnovnog sredstva povlači iz upotrebe (npr. komponenta ili dodatak), bez potpunog uklanjanja osnovnog sredstva iz aktivne upotrebe. Vrijednost deaktiviranog dijela se knjiži kao rashod, dok se preostala vrijednost prenosi na novi inventarni broj.
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