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contabilitateafirmei.ro
 

Durata de amortizare Aparate si instalatii pentru masurarea timpului, frecventei si marimilor cinematice

Catalog durate de amortizare mijloace fixe)

 

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Cod

Activ amortizabil

DNF

2.2.2.   Aparate si instalatii pentru masurarea timpului, frecventei si   
   marimilor cinematice.   
2.2.2.1.  Aparate si instalatii etalon mecanice si electromecanice pentru   9-15 
  masurarea timpului; cronografe si calculografe; ceasornice de   
  semnalizare; instalatii pentru verificarea cronometrelor; etaloane   
  de frecventa.   
2.2.2.2.  Punti de masurat, comparatoare si analizoare de frecventa;   8-12 
  instalatii pentru verificarea frecventmetrelor si aparate de   
  masurat deviatia de frecventa, in afara de:   
2.2.2.2.1.   - aparate portabile.   4-6 
2.2.2.3.  Alte aparate si instalatii pentru masurarea timpului, frecventei   8-12 
  si marimilor cinematice neregasite in cadrul clasei 2.2.2.   

*

1. Catalogul cuprinde clasificarea mijloacelor fixe utilizate in economie si duratele normale de functionare ale acestora, care corespund cu duratele de amortizare in ani, aferente regimului de amortizare liniar.

2. Durata normala de functionare reprezinta durata de utilizare in care se recupereaza, din punct de vedere fiscal valoarea de intrare a mijloacelor fixe pe calea amortizarii. in consecinta, durata normala de functionare este mai redusa decat durata de viata fizica a mijlocului fix respectiv.

3. Mijloacele fixe cuprinse in catalog sunt clasificate in general in grupe, subgrupe, clase si subclase, iar pentru unele si in familii. Astfel mijloacele fixe amortizabile au fost clasificate in trei grupe principale si anume:

-Grupa 1 - Constructii;

-Grupa 2 - Instalatii tehnice, mijloace de transport, animale si plantatii;

-Grupa 3 - Mobilier, aparatura birotica, echipamente de protectie a valorilor umane si materiale si alte active corporale.

Catalogul se aplica in mod unitar de catre agentii economici, persoanele juridice fara scop patrimonial cat si de catre institutiile publice, asigurand determinarea in mod unitar a amortizarii capitalului imobilizat in active corporale.

4. in prezentul catalog pentru fiecare mijloc fix nou achizitionat se utilizeaza sistemul unor plaje de ani cuprinse intre o valoare minima si una maxima, existand astfel posibilitatea alegerii duratei normale de functionare cuprinsa intre aceste limite. Astfel stabilita, durata normala de functionare a mijlocului fix ramane neschimbata pana la recuperarea integrala a valorii de intrare a acestuia sau scoaterea sa din functiune.

 

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Cuvinte cheie: Durata de amortizare Aparate si instalatii pentru masurarea timpului, frecventei si marimilor cinematice | amortizare mijloace fixe | Durate amortizare

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