Rank: Datalab
You have been a member since:: 14/08/2009(UTC)
Objave: 1
Was thanked: 2 time(s) in 2 post(s)
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Šta je preostala vrijednost i zašto se unosi u registar osnovnih sredstava?
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Rank: Datalab
You have been a member since:: 14/08/2009(UTC)
Objave: 0
Was thanked: 1 time(s) in 1 post(s)
|
Preostala vrijednost je procijenjena vrijednost osnovnog sredstva na kraju njegovog korisnog vijeka trajanja. U registar osnovnih sredstava se unosi kako bi se ta vrijednost izuzela iz osnove za amortizaciju. Na taj način se amortizira samo dio vrijednosti koji se troši, dok se preostala vrijednost ne amortizira (npr. zemljište).
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