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Funkcionalna stanja osnovnih sredstava
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HD_prijavio
#1 Posted : 03 February 2025 16:41:00(UTC)
HD_prijavio

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Joined: 14/08/2009(UTC)
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Da li za osnovno sredstvo mora odrediti funkcionalno stanje aktivno i neaktivno?
HD_odgovorio
#2 Posted : 03 February 2025 16:41:00(UTC)
HD_odgovorio

Rank: Datalab

Joined: 14/08/2009(UTC)
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Upotreba ovog šifranta nije obavezna. Šifra funkcionalnog stanja omogućava dodatno određivanje trenutnog funkcionalnog stanja osnovnog sredstva, koje nije povezano s njegovim računovodstvenim stanjem.

Na primjer, osnovno sredstvo može biti:
- U upotrebi,
- U kvaru,
- Predano na servis, itd.

Funkcionalno stanje osnovnog sredstva nema uticaj na računovodstvene podatke, za razliku od njegovog statusa.
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