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Otpis kala, rastura, loma i kvara preko dozvoljenog

Otpis rashoda iznad količina utvrđenih Uredbom o količini rashoda (kalo, rastur, kvar i lom), izjednačava se sa prometom dobara uz naknadu, shodno članu 4. stav 4. Zakona o PDV.

Otpis kala preko dozvoljenog unosimo u dokument vlastite potrošnje.