Contabilitatea imobilizarilor corporale
May 14, 2019 | Author: GetaGrosz | Category: N/A
Short Description
Contabilitatea este un instrument de cunoaştere, gestiune şi control al patrimoniului şi al rezultatelor obţinute care a...
Description
CUPRINS
INTRODUCERE .............................................. ..................................................................... .............................................. .................................... ............. CAPI CAPITO TOLU LUL L1
CAPI CAPITO TOLU LUL L2
CAPI CAPITO TOLU LUL L3
NOŢI NOŢIUN UNII PRIV PRIVIN IND D CON CONTA TABI BILI LITA TATE TEA A IMOBILIZĂRILOR CORPORALE................................. CORPORALE.......................................... ......... 1.1. Definirea Definirea şi structura structura imobiliză imobilizărilor rilor corporale corporale..... .......... .......... .......... ......... 1.. Recunoaş Recunoaştere tereaa imobiliză imobilizărilor rilor corporale. corporale...... .......... .......... .......... .......... .......... ....... 1.". #$aluare #$aluareaa imobilizăr imobilizărilor ilor corporale corporale..... .......... .......... .......... .......... .......... .......... ......... .... 1.%. Ree$alua Ree$aluarea rea imobiliză imobilizărilor rilor corporale corporale..... .......... .......... .......... .......... .......... .......... ..... 1.5. Depreciere Depreciereaa imobiliză imobilizărilor rilor corporale corporale.... ......... .......... .......... .......... .......... .......... ......... 1.&. 'mortizare 'mortizareaa imobilizăr imobilizărilor ilor corporale corporale..... .......... .......... ......... ......... .......... .......... ....... 1.&.1. Diferen(a )intre amortizarea contabilă şi amortizarea fiscală.. fiscală....... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... ......... 1.&.. 1.&.. *eto)e *eto)e )e amortiza amortizare... re........ .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... ....... 1.&.". 1.&.". Cazuri specifi specifice.. ce....... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... ....... 1.&.%. 1.&.%. 'spect 'spectee fiscal fiscalee pri$in pri$in)) amorti amortizare zarea.... a......... .......... .......... .......... .......... .......... ........ ... CONT CONTAB ABIL ILIT ITAT ATEA EA IMO IMOBI BILI LIZĂ ZĂRI RILO LOR R CORP CORPOR ORAL ALE. E......... .1. Documente utilizate ,n contabilitatea imobilizărilor corporale. corporale...... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... ......... .... .1.1. Procesul-$erbal )e recep(ie )e recep(ie pro$izorie şi )e punere ,n func(iune..................... func(iune............................................ .............................................. .............................. ....... .1.. .1.. Re0istrul Re0istrul numerelor numerelor )e in$entar... in$entar........ .......... .......... .......... .......... .......... .......... ......... ........ .1.". .1.". işa mi2locului mi2locului fi3....... fi3............ .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... ........ ... .1.%. .1.%. 4onul 4onul )e mişcare mişcare a mi2loacel mi2loacelor or fi3e..... fi3e.......... .......... .......... .......... .......... .......... ......... .1.5. Procesul-$erbal )e scoatere )in func(iune a mi2loacelor fi3e...... fi3e........... ......... ......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... ........ ... .. Contabilitatea sintetică şi analitică a imobilizărilor corporale. corporale...... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... ........ ... ..1. ..1. rupa rupa 1 1 - Imobili Imobilizări zări corpor corporale. ale...... .......... .......... .......... .......... .......... .......... .......... ....... ... rupa + - 'mortizări pri$in) imobilizările........................ imobilizările........................ ..". rupa " - Imobilizări ,n curs )e e3ecu(ie şi a$ansuri pentru imobilizări............................... imobilizări...................................................... ............................................ .....................
5 7 7 1! 1 1% 1& 17 17 ! 5 & + + / "1 " "" "% "5 "& "/ %!
STUD STUDIU IU DE CAZ CAZ PRIV PRIVIN IND D CONT CONTAB ABIL ILIT ITAT ATEA EA IMOBILIZĂRILOR CORPORALE LA SC............................................ SC................................................................... .............................................. .............................. ....... ".1. Scurt Scurt istoric... istoric........ .......... .......... ......... ......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... ....... ".. Structura or0anizatorică.................................. ".". 'naliza economico-financiară economico-financiară a societă(ii............................... societă(ii............................... ".".1. ".".1. 'naliza 'naliza ratelor ratelor )e )e struct structură ură ale bilan(ului bilan(ului..... .......... .......... .......... .......... ........ ... ".".. ".".. 'naliza 'naliza ratelor ratelor )e rentabilita rentabilitate... te........ .......... .......... .......... .......... .......... .......... .......... ......... ".%. *ono0rafie contabilă pri$in) reflectarea ,n contabilitatea SC ...... ......... ...... ...... ...... ...... ...... ..... a imobili imobiliză zărilo rilorr corpor corporale ale... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... .......
% % %" %" %% %+
CAPITO CAPITOLUL LUL 4 CONCL CONCLUZI UZIII ŞI PROPUNE PROPUNERI. RI.... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ....... ANEXE .......... ............... ......... ......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... ......... ......... .......... .......... ....... BIBLIOGRAFIE .......... ............... ......... ......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... ......... ......... .......... .......... .......
57 &! &5
%/
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
IN6RDUC#R# Con!"#$#!%! este un instrument )e cunoaştere 0estiune 0estiune şi control al patrimoniului patrimoniului şi al rezultatelor ob(inute care asi0ură ,nre0istrarea cronolo0ică şi sistematică prelucrarea şi păstrarea informa(iilor cu pri$ire la situa(ia patrimoniului şi al rezultatelor ob(inute at8t pentru necesită(ile firmei c8t şi ,n rela(iile acesteia cu asocia(ii sau ac(ionarii clien(ii furnizorii băncile or0anele fiscale şi alte persoane persoane fizice şi 2uri)ice. 2uri)ice.
Con!"#$#!%! asi0ură asi0ură controlul controlul opera(iilor opera(iilor patrimonia patrimoniale le efectuate efectuate şi al proce)eel proce)eelor or )e prelucrare a )atelor )atelor precum şi e3actitatea e3actitatea )atelor furnizate. compon component entăă import important antăă a patrim patrimoni oniulu uluii a0en(i a0en(ilor lor econom economici ici o consti constitui tuiee &!'#!$($
#)o"#$#*! ,n bunuri şi $alori )estinate să )eser$ească acti$itatea pe o perioa)a mai mare )e un an şi care care ,n ma2oritatea lor se consumă treptat. #lem #lemen ente tele le patr patrim imon onia iale le )e acea aceast stăă natu natură ră sunt sunt )enu )enumi mite te #)o"#$#*+,# sa sau !&#-%
#)o"#$#*!% şi constituie suportul te9nico-material şi financiar necesar )esfăşurării acti$ită(ilor cu caracter pro)ucti$ şi prestări ser$icii precum şi celor )in alte )omenii )e acti$itate. #le reprez reprezint intăă eleme elemente nte in)isp in)ispens ensabi abile le pentr pentruu realiz realizare areaa obiec obiectul tului ui )e acti$i acti$itat tatee al unită( unită(ilo ilorr patrimoniale caracteriz8n)u-se caracteriz8n)u-se prin aceea că se folosesc o perioa)ă ,n)elun0ată şi nu se consumă la prima utilizare iar $aloarea pe care o au se recuperează )e re0ulă ,n mo) eşalonat prin inclu)erea ,n c9eltuieli. c9eltuieli. 6ema aleasă )e mine pentru această lucrare este: ;r0anizarea şi con)ucerea contabilită(ii imobilizărilor corporale la o entitate economicăn al )oilea capitol am prezentat )ocumentele utilizate ,n contabilitatea imobilizărilor corporale şi contabilitatea sintetică şi analitică a imobilizărilor corporale. >n capitolul " am prezentat stu)iul )e caz efectuat la SC .......................... SR=. Capitolul Capitolul % cuprin)e cuprin)e concluziile concluziile şi propunerile propunerile cu pri$ire la or0aniza or0anizarea rea şi con)ucere con)ucereaa contabilită(ii imobilizărilor corporale la SC ....................... SR=. 'm ales această această temă )eoarece )eoarece contabilita contabilitatea tea imobilizărilo imobilizărilorr corporale corporale prezintă prezintă o sferă amplă )e aplicabilitate cu )i$erse tipuri )e cazuri.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
De aceea pentru asi0urarea unor )ecizii bine orientate este necesar ca acestea să fie fun)amentate pe informa(ii e3acte şi complete cu pri$ire la număr şi structură caracteristici te9nico-func(ionale stare te9nică şi 0ra) )e uzură $aloare )e intrare )epreciere ran)ament te9nic şi economic.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
CAP. 1. NOŢIUNI PRIVIND CONTABILITATEA CONTABILITATEA IMOBILIZĂRILOR CORPORALE Stan)ar)ul interna(ional )e contabilitate I'S 1& ?Imobilizări corporale< @re$izuită ,n 1//+A a intrat ,n $i0oare la )ata )e 1 iulie 1/// şi are ca obiecti$ )escrierea tratamentului contabil pentru imobilizări corporale astfel ,nc8t utilizatorii )e situa(ii financiare să poată )iscerne inform informare areaa )espr )espree in$est in$esti(i i(iaa entită entită(ii (ii ,n aceste aceste acti$ acti$ee şi sc9imb sc9imburil urilee ,ntr-o ,ntr-o atare atare in$es in$esti( ti(ie. ie. Problemele principale ,n contabilitatea acti$elor fi3e )e natură corporală sunt recunoaşterea acti$elor )eterminarea $alorii nete contabile c9eltuielile pri$in) amortizarea şi pier)erile )in )epreciere care să fie recunoscute ,n rela(ie cu acestea. Stan)ar)ul trebuie aplicat ,n contabilitatea imobilizărilor corporale e3cept8n) cazul ,n care un alt stan)ar) pre$e)e sau permite o abor)are contabilă )iferită. I'S 1& nu este aplicabil ,n cazul: -
pă)uri pă)urilor lor resurs resurselo elorr natur naturale ale nere0e nere0ener nerabi abile le prospec( prospec(iun iunilo ilorr şi e3trac(i e3trac(iilo ilorr )e minereu minereu )e petrol şi 0aze naturale şi concesiunile miniere care nu sunt imobilizări corporale ,n spiritul Stan)ar)uluiB
-
acti$elor acti$elor biolo0 biolo0ice ice aferen aferente te acti$ită acti$ită(ilor (ilor a0rico a0ricole le pentru pentru care care se aplică aplică Stan)ar) Stan)ar)ul ul I'S %1. #3emple )e abor)ări )iferite cuprinse ,n alte stan)ar)e care permit recunoaşterea ini(ială a
$alorii contabile a imobilizărilor corporale: -
I'S - ?Comb ?Combină inări ri )e ,ntre ,ntrepri prin)e n)eri< rin temeiul art. + )in =##' nr.15E1//% pri$in) amortizarea capitalului imobilizat ,n acti$e corporale şi necorporale mo)ificată şi completată prin ..nr.5%E1//7 s-a emis ..nr./&%E1//+ mo)ificată )e .. nr.1"/E!!% pentru aprobarea Catalo0ului pri$in) clasificarea şi )uratele normale )e func(ionare a mi2loacelor fi3e. Prin aceste re0lementări s-a urmărit ,n special: special: •
Re)ucerea )uratelor normale )e func(ionare a mi2loacelor fi3e pentru accelerarea procesului
)e recuperare a capitalului in$estit ,n $e)erea constituirii )e fon)uri necesare rete9nolo0izării unită(ilor economiceB •
'si0ur 'si0urare areaa uno unorr con)i con)i(ii (ii e0ale e0ale tuturo tuturorr unită( unită(ilo ilorr patrim patrimoni oniale ale in)ife in)iferen rentt )e forma forma )e
proprietate ,n stabilirea re0imului amortizării calculării contabilizării şi re,ntre0irii capitalului in$estit respect8n)u-se principiile unui sistem con$en(ional ec9itabilB •
Delimitarea capitalului imobilizat )e către unită(ile patrimoniale ,n imobilizări corporale şi
imobilizări necorporaleB •
Intro)ucerea )e noi re0imuri )e amortizare respecti$ )e0resi$ şi accelerat ,n $e)erea măririi
ritmului amortizării pentru combaterea consecin(elor infla(iei şi realizarea concor)an(ei )intre interesele unită(ilor patrimoniale şi cele ale statuluiB •
'cor)area )e competen(e a)unărilor 0enerale ale ac(ionarilor ,n cazul societă(ilor comerciale
si consiliilor )e a)ministra(ie ,n cazul re0iilor autonome ,n aplicarea uneia )in meto)ele )e calcul calcul ale amortizării amortizării precum şi ,n pri$in(a pri$in(a )eclasării )eclasării şi casării unor bunuri bunuri materiale materiale altele )ec8t mi2loacele fi3eB •
Posibilitatea asi0urării şi utilizării sumelor rezultate )in amortizare şi $alorificarea fon)urilor
fi3e )e către unită(ile patrimoniale pentru efectuarea )e in$esti(ii rentabile. >n func(ie )e natura lor acti$ele imobilizate pot fi : aA imob imobil iliz izăr ării neco necorp rpor oral aleB eB bA imobilizări corporaleB cA imob imobil iliz izăr ării finan financi ciar areB eB )A imobilizăr imobilizării corporale corporale si nec
rale ,n curs curs )e e3ecu(i e3ecu(i
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
1A construc(iiB A ec9ipamente te9nolo0ice@maşiniutila2e te9nolo0ice@maşiniutila2e şi şi instala(ii instala(ii )e lucruAB "A aparate aparate şi instala instala(ii (ii )e măsura măsurareco recontrol ntrol şi re0lareB re0lareB %A mi2lo mi2loac acee )e tran transp spor ortB tB 5A anim animal alee şi pla plant nta( a(ii iiBB &A mobiliera mobilierapara paratură tură biroticăe biroticăec9ipa c9ipamente mente )e protec(ie protec(ie a $alorilor $alorilor umane şi materiale materiale şi alte acti$e corporale. Pon)erea fiecărei cate0orii ,n $olumul total )e capital fi3 $ariază ,n func(ie )e )omeniul )e acti$itate )e particularită(ile ramurii ,nsa in)iferent )e acestea un rol important trebuie sa ,l )e(ină acele mi2loace mi2loace fi3e care asi0ură asi0ură pro0resul te9nic te9nic creşterea eficien(ei eficien(ei economice a folosirii folosirii capitalului fi3. 4. )upă )estina(ia )estina(ia pe care o au ,n ca)rul ,ntreprin)erii ,ntreprin)erii mi2loacele fi3e fi3e se clasifică ,n : •
mi2loace fi3e pro)ucti$eB
•
mi2loace fi3e cu )estina(ie socialăB
•
mi2loace fi3e ,n conser$areB #$i)en(a separată a acestor trei cate0orii este necesară pentru calcularea unor in)icatori )e
eficien(ă a folosirii mi2loacelor fi3e cum sunt : - rata acti$elor fi3eB - rata )e imobilizare a acti$elor fi3eB - rata capitalului fa(ă )e acti$ele fi3eB - amortizarea mi2loacelor fi3e etc.. C. )upă apartenen(a apartenen(a la patrimoniul ,ntreprin)erii ,ntreprin)eriimi2locele fi3e pot fi: •
mi2loace fi3e propriiB
•
mi2loace fi3e concesionateB
•
mi2loace fi3e ,nc9iriateB
*i2loa *i2loacel celee fi3e fi3e propri propriii
sunt sunt acele aceleaa care care apar(i apar(inn )e )rept )rept propri proprieta etarul rului ui fiin) fiin) propri proprieta etatea tea
necon)i(ionată a acestuia e$i)en(iate ,n conturi separate iar amortizarea acestora se face )e către ,ntreprin)ere . *i2loacele fi3e concesionate concesionate şi cele ,nc9iriate ,nc9iriate sau luate ,n loca(ie loca(ie )e 0estiune sau acele mi2loace aflate aflate temporar temporar ,n 0estiunea 0estiunea ,ntreprin)eri ,ntreprin)eriii şi apar(in8 apar(in8n) n) altor altor proprieta proprietari. ri. >ntreprin)e >ntreprin)erea rea are
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
>nc9irierea pe un termen limitat apare ,n con)i(iile ,n care capitalul bănesc este re)us urm8n) ca apoi pe baza profitului realizat a0entul economic să-şi ac9izi(ioneze propriile utila2e. >nc9irierea este a$anta2oasă şi ,n con)i(iile ,n care ni$elul pro)uc(iei este scăzut şi se limitează sub )urata )e ser$iciu a utila2ului respecti$B D. )upă starea concretă concretă ,n raport cu )esfăşurarea procesului )e pro)uc(ie pro)uc(ie criterii ce se referă la utila2ele şi instala(iile )e lucru ce compun capacită(ile )e pro)uc(ie acestea pot fi: •
acti$e @,n e3ploatare e3ploat are sau repara(iiA re para(iiA şi
•
reacti$e @,n curs )e monta2 monta2 ,n rezer$ă ,n conser$are con ser$are sau propuse prop use pentru casareAB casareA B
#. )in )in punc punctt )e $e)e $e)ere re al sta) sta)iu iulu luii recu recupe peră rări riii $alo $alori riii )e intr intrar aree a mi2lo mi2loac acel elor or fi3e fi3e prin prin amortizare apar trei situa(ii: •
)urata normală )e utilizare este mai mare )ec8t perioa)a )e amortizareB
•
)urata )e func(ionare este e0ală cu )urata )e amortizareB
•
)urata )e func(ionare este mai mica )ec8t perioa)a )e amortizare. Primele )oua situa(ii situa(ii constituie situa(ii fa$orabile fa$orabile )eoarece c9eltuielile c9eltuielile făcute )e unitate unitate cu
ac9izi(ionarea mi2loacelor fi3e au fost recuperate. Posibilitatea men(inerii lor ,n func(iune trebuie analizată pentru ca prelun0irea func(ionării mi2loacelor fi3e să nu con)ucă la c9eltuieli )e pro)uc(ie sub ni$elul ni$elul te9nic al pro)uselor pro)uselor ob(inute cu utila2e mai mai performante. Ultima situa(ie )etermină unitatea să ia măsuri pentru prelun0irea )uratei normale )e func(ionare ,nsă fără un ni$el al c9eltuielilor )e ,ntre(inere care nu se mai 2ustifică )in punct )e $e)ere economic.
1.2. 1.2. R%&( R%&(no no!/ !/%, %,%! %! #) #)o" o"#$# #$#*+, *+,#$o #$o,, &o, &o,'o 'o,! ,!$% $% >n cate0oria imobilizărilor corporale se inclu) : terenuri amena2ări )e terenuri construc(ii maşini utila2e şi instala(ii )e lucru aparate şi instala(ii )e lucru aparate şi instala(ii )e măsurare
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
•
in$esti(iile efectuate la mi2loacele fi3e e3istente sub forma c9eltuielilor cu mo)ernizarea
realizate ,n scopul ,mbunătă(irii parametrilor te9nici ini(iali şi care con)uc la ob(inerea )e beneficii economice economice $iitoare prin ma2orarea ma2orarea $alorii mi2loacelor fi3e. Potri$it tra)i(iei contabile rom8neşti imobilizările corporale cu e3cep(ia terenurilor şi amena2ărilor )e terenuri formau o sub0rupa )istinctă numita FF mi2loace fi3eFF. Re0lementările contabile conforme cu )irecti$ele europene nu mai )efinesc ,n mo) e3plicit aceasta no(iune.
T%,%n(,#$% sunt o cate0orie aparte )e imobilizări corporale şi cuprin) : - terenuri a0ricole şi sil$iceB - terenuri pentru construc(iiB - terenuri cu zăcăminteB - terenuri fără construc(ii. =a intrarea ,n patrimoniu terenurile se ,nre0istrează ,n contabilitate ,n func(ie )e clasele )e calitate @fertilitateA suprafa(ă amplasare la costul )e ac9izi(ie sau la $aloarea )e aport a in$estitorilor. De re0ulă terenurile nu sunt supuse amortizării. Pentru anumite terenuri se fac c9eltuieli cu amena2ările lucrările )e acces racor)urile la sursele )e ener0ie. 'ceste in$esti(ii le0ate )e amena2area terenurilor lacurilor băl(ilor se amortizează c9iar )acă terenul respecti$ nu este supus amortizării. 'mena2ările )e terenuri pot fi e3ecutate ,n re0ie proprie sau )e către către o societate specializată. specializată.
M#$o!&%$% #% sunt acele mi2loace )e muncă consi)erate obiect sin0ular sau comple3 )e obiecte ce se utilizează ca atare şi care ,n)eplinesc cumulati$ următoarele con)i(ii : - participă la procesul muncii cu ,ntrea0a lor $aloare )e utilitateB - au o )urată )e folosin(ă mai mare )e un anB - au o $aloare )e intrare ,n patrimoniu mai mare )e 1.+!! leiB - participă la mai multe cicluri )e e3ploatare fără a se inte0ra ,n con(inutul material al noilor
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
- costul )e pro)uc(ie pentru mi2loacele fi3e pro)use ,n unitatea patrimonială sau constituiteB - $aloarea actuală actuală prin care se ,n(ele0e ,n(ele0e $aloarea estimată estimată la ,nscrierea ,n acti$itate acti$itate (in8n) seama )e $aloarea mi2loacelor fi3e cu caracteristicile similare sau apropiate pentru mi2loacele fi3e ob(inute prin )ona(ii cu titlu 0ratuitB - $aloarea )e aport acceptată )e păr(i pentru mi2loacele fi3e intrate ,n patrimoniu cu ocazia asocierii fuziunii etc. conform contractelor sau statutelorB - $aloarea )e ree$aluare rezultată ,n urma ree$aluării unor mi2loace fi3e conform le0ii . Galoarea )e intrare se mai numeşte şi $aloare contabilă sau $aloarea )e in$entar )eoarece la această $aloare mi2loacele fi3e răm8n ,nre0istrate ,n patrimoniul ,ntreprin)erii .'ceasta se sc9imbă numai cu ocazia ree$aluărilor. #$i)en(a analitică se (ine pe fiecare f iecare obiect )e e$i)en(ă. Recuperarea $alorii mi2loacelor fi3e se face ,n mo) treptat pe calea amortizării .
N( 0(n &on0#%,!% #)o"#$#*+,# &o,'o,!$% : •
component componentele ele imobiliză imobilizărilor rilor corporale corporale procurate procurate cu ocazia ocazia repara(iil repara(iilor or care au ca scop
restabilirea parametrilor te9nici ini(iali ale acestoraB •
construc(iile şi instala(iile pro$izoriiB
•
animalele tinere animalele )e ,n0răşat păsările şi coloniile )e albineB
•
•
pă)urileB ec9ipamentul )e protec(ie şi )e lucru ,mbrăcămintea specială şi accesoriile )e pat in)iferent
)e $aloarea lor şi )urata )e utilizareB •
sculele instrumentele şi )ispoziti$ele folosite pentru fabricarea anumitor pro)use )e serie sau
pe baza unor unor comenzii. C9eltuielile pri$in) repara(iile repara(iile imobilizărilor corporale se se inclu) inte0ral inte0ral ,n c9eltuielile )e e3ploatare fie ,n luna ,n care sau efectuat fie ,n mo) eşalonat pe o anumită perioa)ă )e timp.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Imobil Imobiliză izările rile corpo corporal ralee recuno recunoscu scute te ca acti$e acti$e trebui trebuiee să fie e$alu e$aluate ate ini(ia ini(iall la &o0($ acestora )eterminat ,n func(ie )e mo)alitatea )e intrare a imobilizărilor ,n ca)rul entită(ii @ cost )e ac9izi(ie cost )e pro)uc(ie $aloare )e aport $aloare 2ustăA
Co0($ % !&#*#5#% este format )in: •
pre(ul )e cumpărare cumpărare )upă )e)ucerea )e)ucerea re)ucerilor comerciale comerciale primite )e la furnizorB furnizorB
•
ta3ele nerecuperabile@ta3e )e import şi alte ta3eAB
•
c9eltuielile )e transportB
•
c9eltuielile )e manipulareB
•
costurile )e instalare şi asamblareB
•
alte c9eltuieli care pot fi atribuite )irect ac9izi(iei acti$elor respecti$e.
Co0($ % ',o(&5#% este format )in: •
costul )e ac9izi(ie a materiilor prime şi materialelor consumabile utilizateB
•
c9eltuielile )e pro)uc(ie )irect atribuite bunului: c9elt c9eltuie uielile lile )irect )irecte: e: ma mater terial ialee )irec )irecte te ener0i ener0iee consu consuma mată tă ,n scopur scopurii
te9nolo0ice manoperă manoperă )irectă şi alte c9eltuieliB cota c9eltuielilor in)irecte )e pro)uc(ie alocată ,n mo) ra(ional ca fiin)
le0ată )e •
fabrica(ia acestoraB
alte c9eltuieli care pot fi atribuite )irect pro)uc(iei acti$elor respecti$e.
&on0,(#% 6n ,%7#% ',o',#% @0enerate internA trebuie să fie Costul imobilizărilor corporale &on0,(#% )eterminat folosin) aceleaşi principii ca şi pentru acti$ele ac9izi(ionate. Dacă se pro)uc acti$e similare ,n scopul comercializării atunci )e re0ulă costul acti$elor trebuie sa fie costul )e construire a acelor acti$e )estinate $8nzării. 'stfel trebuiesc eliminate orice profituri interne )in calculul costului acestor acti$e.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
V!$o!,%! % !'o, acceptată )e păr(i este utilizată pentru imobilizările intrate ,n 0estiune cu ocazia asocierii fuziunii etc. conform statutelor sau contractelor. =a societă(ile cu răspun)ere limitată un)e e3istă un sin0ur asociat $aloarea aportului ,n natura se stabileşte pe bază )e e3pertiză )e specialitate. 4unurile constituite ca aport ,n societate )e$in proprietatea acesteia )in momentul ,nmatriculării ei la ficiul Na(ional al Re0istrului Comer(ului. Galoarea )e ,nre0istrare pentru animale )e repro)uc(ie este )ată )e costul )e pro)uc(ie al animalelor pentru carne la care se a)au0ă sporurile )e pre( ,n func(ie )e cate0oria biolo0ică a acestora. >n cazul in$esti(iilor puse ,n func(iune par(ial sau total cărora nu li s-au ,ntocmit formele f ormele )e ,nre0istrare ca imobilizări corporale $aloarea )e ,nre0istrare reprezintă $aloarea stabilită prin situa(iile )e lucrări consemnată ,n procesul-$erbal procesul-$erbal )e punere ,n func(iune.
1.4. 1.4. R%%R%%-!$( !$(!, !,%! %! #) #)o" o"#$# #$#*+ *+,# ,#$o, $o, &o,' &o,'o, o,!$% !$% Perio)ic entită(ile ree$aluează imobilizările corporale )e(inute reflect8n) ,n contabilitate rezultatele ree$aluării. Dacă entitatea a efectuat opera(iunile )e ree$aluare a imobilizărilor corporale ea trebuie 0+
',%*#n% acest fapt 6n no%$% %'$#&!#-% ,mpreuna cu: -
)escri )escriere ereaa eleme elemente ntelor lor supuse supuse ree$al ree$aluăr uăriiB iiB
-
meto)a meto)a util utiliza izată tă pentr pentruu )eterm )etermina inarea rea $alo $aloril rilor or preze prezenta ntateB teB şi
-
elementul elementul @$enit @$enit sau sau c9eltuial c9eltuialăA ăA recunosc recunoscut ut ,n contul contul )e profit profit şi pier)ere pier)ere @)acă @)acă este este cazulA. cazulA. Ree$aluarea imobilizărilor corporale are la bază $aloarea 2ustă calculată la )ata bilan(ului. De re0ulă $aloarea 2ustă se )etermină pe baza unor e$aluări efectuate )e către profesionişti
califica(i ,n e$aluare membri ai unui or0anism profesional ,n )omeniu recunoscut na(ional şi interna(ional.
D#%,%n5! )intre $aloarea rezultată ,n urma ree$aluării şi $aloarea la cost istoric trebuie să
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
•
,n )ebitul contului 1!5 ;Rezer$e )in ree$aluaren procesul-$erbal )e pre)are-preluare a in$esti(iei se men(ionează şi amortizarea calculată )e beneficiar astfel ,nc8t proprietarul să ,nre0istreze uzura aferentă noii $alori )e intrare. Pentru substan(ele minerale soli)e şi cele )in in)ustria e3tracti$ă )e petrol a căror )urată )e folosire este limitată şi care nu pot primi alte utilizări )upă epuizarea rezer$elor amortizarea se calculează ,n func(ie )e rezer$a e3ploatabilă )e substan(ă minerală utilă.
N( se ,nca)rează ,n cate0oria acti$elor amortizabile următoarele imobilizări corporale: •
terenurile inclusi$ cele ,mpă)uriteB
•
lacurile băl(ile şi iazurile care nu sunt rezultatul unei in$esti(iiB
•
•
bunurile )in )omeniul )omeniul public finan(ate )in surse surse bu0etareB casele )e o)i9nă proprii locuin(ele )e protocol na$ele aerona$ele $asele )e croazieră care nu sunt utilizate ,n scopul realizării $eniturilor.
A)o,#*!,%! A)o,#*!,%! &on!"#$+ &on!"#$+ se calculează pe baza unui plan )e amortizare ,ntocmit pentru inter$alul cuprins ,ntre )ata punerii ,n func(iune a imobilizărilor şi )ata recuperării inte0rale a
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
M#$o!&%$% M#$o!&%$% % ,!n0'o, ,!n0'o, ac9izi(ionate )upă )ata )e 1 ianuarie !!% pot fi amortizate şi in func(ie )e numărul )e ilometri sau numărul )e ore )e func(ionare pre$ăzut ,n căr(ile te9nice. 'stfel amortizarea se )etermină prin raportarea $alorii )e intrare a acti$ului la numărul )e ilom ilometri etriii sau sau num număru ărull )e ore )e func(i func(iona onare re pre$ăz pre$ăzute ute ,n căr(il căr(ilee te9nic te9nice e rezult rezult8n) 8n) astfel astfel amortizareaEm sau pe ora )e func(ionare. 'mortizarea lunară se )etermină prin ,nmul(irea numărului )e ilometrii parcurşi sau a numărului )e ore )e func(ionare efectuate ,n fiecare lună cu amortizareaE sau pe ora )e func(ionare.
D(,!%$% no,)!$% % (n&5#on!,% ! #)o"#$#*+,#$o, &o,'o,!$% 0% ',%#!( #n C!!$o7($ !',o"! ',#n =.G. n,. 213> #n 3?.11.2??4: publicată ,n *. f. nr. nr. %& )in 1".!1.!!5. 1".!1.!!5. Imobilizările corporale amortizabile sunt clasificate ,n următoarele trei 0rupe principale: •
0rupa 1 Construc(iiB
•
0rupa Instala(ii te9nice mi2loace )e transport animale şi planta(iiB
•
0rupa 0rupa " *obili *obilier er aparat aparatură ură biroti birotică că ec9ip ec9ipame amente nte )e protec protec(ie (ie a $alori $alorilor lor umane umane şi
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
•
pentru orice altă imobilizare corporală amortizabilă care nu se ,nca)rează mai sus se poate opta pentru meto)a )e amortizare liniară li niară sau )e0resi$ă.
M%o! % !)o,#*!,% $#n#!,+ 'mortizarea liniară se )etermină prin inclu)erea uniformă ,n c9eltuielile )e e3ploatare a unor sume fi3e stabilite propor(ional cu numărul )e ani şi cu )uratele normale )e utilizare a imobilizărilor corporale amortizabile. 'ceastă meto)a consta ,n aplicarea cotei )e amortizare liniară calculată la $aloarea )e intrare a imobilizărilor corporale amortizabile prin raportarea $alorii fiscale a acti$ului la )urata normal normalăă )e func(i func(iona onare re a acestu acestuia ia stabil stabilită ită prin prin Catalog Catalogul ul privind privind clasifi clasificare carea a şi duratele duratele normale de funcţionare a mijloacelor fixe.
Cota anuală )e amortizare liniară se calculează prin )i$izarea numărului 1!! la )urata normală )e utilizare.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
!!NL" !!NL% !!NL5
1.!! 1.!! 1.!!
".&!! %.+!! &.!!!
.%!! 1.!! !
M%o! % !)o,#*!,% %7,%0#-+ 'mortizarea )e0resi$ă constă ,n multiplicarea cotelor )e amortizare liniară a imobilizărilor corporale amortizabile cu unul )intre următorii coeficien(i: •
1:98 )acă )urata normală )e utilizare este cuprinsă ,ntre şi 5 aniB
•
2:?8 )acă )urata normală )e utilizare este cuprinsă ,ntre & şi 1! aniB
•
2:98 )acă )urata normală )e utilizare este mai mare )e 1! ani. Rata )e0resi$ă stabilită se aplică la $aloarea rămasă )e amortizat p8nă ,n momentul ,n care
amortizarea anuală rezultată este e0ală sau mai mică cuE)ec8t amortizarea anuală )eterminată
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
!!NL5
/+!
&.!!!
!
A Amortizarea degresivă cu influenţa uzurii morale mor ale @'DA 'ceastă $ariantă permite amortizarea $alorii contabile a imobilizărilor corporale ,ntr-o perioa)ă mai mică )ec8t )urata normală )e utilizare )iferen(a reprezent8n) influen(a uzurii morale. 'plicarea acestei $ariante )e amortizare presupune )eterminarea următoarelor elemente: •
Durata )e utilizare aferentă re0imului liniar recalculată ,n func(ie )e cota )e amortizare
)e0resi$ă @DURA. •
DUR se ob(ine prin raportarea numărului 1!! la cota )e amortizare )e0resi$ă
Durata )e utilizare ,n care se realizează amortizarea inte0rală @DUIA
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
P$!n % !)o,#*!,% %7,%0#-+ AD2 T!"%$ n,. 1.3. 'nii
*o)ul )e calcul
!!NL1 7.!! 3 +& !!NL 51%!+! : " !!NL" !!NL%
M%o! % !)o,#*!,% !&&%$%,!+
'mortizarea
'mortizare
Galoarea
anuala )e0resi$ă .!5/! 1.71"&! 1.71"&! 1.71"&!
cumulată .!5/! ".77+! 5.%+&%! 7.!!
rămasă 5.1%!+! ".%7! 1.71"&! !
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
cuantum mai mare )in $aloarea )e intrare a imobilizărilor corporale. 'ceste )ouă re0imuri )e amor am orti tiza zare re pro) pro)uc uc şi un a$an a$anta ta22 fisc fiscal al prin prin am am8n 8nar area ea la plat platăă a impo impozi zitu tulu luii pe prof profit it corespunzător creşterii c9eltuielilor pri$in) amortizarea ,n primii ani )e utilizare a imobilizărilor corporale. Utilizarea re0imurilor )e amortizare se aprobă )e către Consiliul )e ')ministra(ie al entită entită(ii (ii econo economic mice. e. Pentru Pentru fieca fiecare re imobi imobiliz lizare are corpor corporală ală intrat intratăă ,n patrim patrimoni oniu u entită entită(il (ilee econ econom omic icee $or $or ,nto ,ntocm cmii ii un plan plan )e am amor ortiz tizar are e ,n care care se $or $or )ete )eterm rmin inaa cu anti antici cipa pa(ie (ie
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
cu luna următoare repunerii ,n func(iune a acestora sau se )iminuează capitalurile proprii la )ata scoaterii )in func(iune.
A)o,#*!,%! 6n &!,($ &on,!&%$o, % $%!0#n7 Imobilizările corporale ac9izi(ionate ,n baza unui contract )e leasin0 sunt reflectate ,n cont contab abil ilit itat atee ,n func func(i (iee )e n!(,! contra contractu ctului lui )e leasin leasin00 @leasi @leasin0 n0 financ financiar iar sau leasin leasin00 opera(ionalA.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
•
>n cazul oricărui alt mi2loc fi3 amortizabil se poate folosi meto)a )e amortizare liniară sau
meto)a )e amortizare )e0resi$ăB •
Galoarea rămasă neamortizată aferentă mi2loacelor fi3e $8n)ute este )e)uctibilă fiscal numai
,n situa(ia situa(ia ,n care acestea acestea sunt $alorificate $alorificate prin entită(i entită(i specializa specializate te sau prin licita(ie licita(ie or0anizată or0anizată potri$it le0iiB •
Pentru locuin(ele )e ser$iciu amortizarea este )e)uctibilă fiscal p8nă la ni$elul corespunzător
suprafe(ei construite pre$ăzute )e =e0ea locuin(elor.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
CAP. 2. CONTABILITATEA IMOBILIZĂRILOR CORPORALE r0a r0ani niza zare reaa ra(i ra(ion onal alăă a e$i) e$i)en en(e (eii oper operat ati$ i$ee şi a cont contab abili ilită tă(i (iii anal analit itic icee a acti acti$e $elo lorr consemnarea completă completă şi la timp a imobilizate trebuie sa fie concepută astfel ,nc8t să permită consemnarea
tuturor tuturor opera(iunil opera(iunilor or pri$in) pri$in) mişcarea mişcarea acti$elo acti$elorr imobiliza imobilizate: te: intrări intrări )eprecieri )eprecieri ieşiri ieşiri ,nc9irieri ,nc9irieri
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
factura e3ternăB
)eclara(ia $amală )e importB
Do$a)a Do$ a)a recep( recep(ion ionări ăriii imobil imobiliză izărilo rilorr corpor corporale ale se face face prin prin comple completar tarea ea următo următoare arelor lor formulare ,n func(ie )e natura şi comple3itatea acti$elor ac9izi(ionate: •
proces-$erbal )e recep(ieB recep(ieB
•
proces-$erbal )e recep(ie recep(ie pro$izorieB
•
proces-$erbal )e punere punere ,n func(iuneB func(iuneB
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
A,#-!,%8
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Mo % 6no&)#,%8
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
•
)atele strict necesare pentru i)entificarea acti$uluiB
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
2.1. 2.1.3. 3. F# F#/! /! )#$o #$o&( &($( $(## # #
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
•
)ocument )ocument )e ,nso(ire ,nso(ire a mi2loacel mi2loacelor or fi3e pe timpul timpul transportu transportului lui )e la sec(ia sec(ia sau subunita subunitatea tea
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
View more...
Comments
