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contabilitateafirmei.ro
 

Durata de amortizare Masini, utilaje si instalatii pentru producerea sticlei portelanului si faiantei

Catalog durate de amortizare mijloace fixe)

 

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Cod

Activ amortizabil

DNF

2.1.10.   Masini, utilaje si instalatii pentru producerea sticlei,   
   portelanului si faiantei   
2.1.10.1.  Cuptoare pentru producerea masei de sticla si tratarea produselor   11-17 
  din sticla; masini de format si de prelucrat sticla, in afara de:   
2.1.10.1.1.   - cuptoare de topire cu oale; de curbat si de securizat geamuri;  9-15 
   - masini de confectionat aparatura de sticla pentru laborator,   
  masini de gradat, masini de spart geamuri armate, de indreptat   
  tuburi din sticla, de inchis termometre, de spalat cioburi, piese   
  de rondele pentru masinile de tras geam;   
   - masini de format materiale ceramice;   
   - masini si instalatii de finisat si decorat produse din sticla   
  si ceramica fina.   
2.1.10.2.  Masini de ambalat butelii, de spalat si stors panza de filtru,   11-17 
  instalatii de dozarea barbotinei, etc.   
2.1.10.3.  Alte masini, utilaje si instalatii neregasite in cadrul clasei   9-15 
  2.1.10.   

*

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 Masini, utilaje si instalatii pentru producerea sticlei portelanului si faiantei | amortizare mijloace fixe | Durate amortizare

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