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contabilitateafirmei.ro
Durata de amortizare Masini de forta si utilaje energetice
Catalog durate de amortizare mijloace fixe)
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Cod |
Activ amortizabil |
DNF |
2.1.16. |
Masini de forta si utilaje energetice |
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2.1.16.1. |
Masini generatoare, in afara de: |
22-34 |
2.1.16.1.1. |
- instalatii de preparare a prafului de carbune, instalatii de |
16-24 |
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tratare a apei de alimentare, instalatii de captare si evacuare |
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a zgurei si cenusii; |
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2.1.16.1.2. |
- generatoare de energie electrica |
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2.1.16.1.2.1. |
- generatoare de curent continuu, de curent alternativ; |
12-18 |
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generatoare de frecventa |
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2.1.16.1.2.2. |
- grupuri electrogene stationare |
9-15 |
2.1.16.1.2.3. |
- grupuri electrogene mobile, grupuri de sudura mobile |
6-10 |
2.1.16.2. |
Masini motrice |
|
2.1.16.2.1. |
- motoare electrice de curent continuu si de curent alternativ; |
12-18 |
2.1.16.2.2. |
- turbine cu abur, turbine cu gaze; |
12-22 |
2.1.16.2.3. |
- turbine hidraulice; |
12-22 |
2.1.16.2.4. |
- motoare cu ardere interna, cu piston, stabile; |
6-10 |
2.1.16.2.5. |
- motoare eoliene. |
16-24 |
2.1.16.3. |
Transformatoare, redresoare, convertizoare, acumulatoare si |
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compensatoare. |
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2.1.16.3.1. |
- transformatoare si autotransformatoare, in afara de: |
16-24 |
2.1.16.3.1.1. |
- transformatoare si autotransformatoare de sudura. |
8-12 |
2.1.16.3.1.2. |
- aparate de sudura electrica portabile. |
4-6 |
2.1.16.3.2. |
- instalatii de redresare; |
12-18 |
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- instalatii de convertizoare, in afara de: |
|
2.1.16.3.2.1. |
- roboti de pornire mobili |
4-8 |
2.1.16.3.3. |
- baterii de acumulatoare; instalatii de compensare a puterii |
8-12 |
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reactive; |
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2.1.16.3.4. |
- baterii de acumulatoare pentru telecomunicatii. |
5-9 |
2.1.16.4. |
Compresoare si pompe de vid |
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2.1.16.4.1. |
- compresoare cu piston, stabile. |
8-12 |
2.1.16.4.2. |
- compresoare cu piston, mobile. |
4-8 |
2.1.16.4.3. |
- compresoare rotative, elicoidale, cu pistoane rotative, |
9-15 |
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rotative cu inel de lichid si centrifuge, stabile. |
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2.1.16.4.4. |
- compresoare rotative, elicoidale, cu pistoane rotative, |
4-8 |
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rotative cu inel de lichid si centrifuge, mobile. |
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2.1.16.4.5. |
- pompe de vid. |
8-12 |
2.1.16.5. |
Aparataje pentru statii electrice si posturi de transformare. |
8-12 |
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Echipamente pentru centrale termice, electrice si nucleare. |
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2.1.16.6. |
Alte masini, utilaje si instalatii neregasite in cadrul clasei |
12-18 |
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2.1.16. |
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*
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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