{"id":8341,"date":"2023-12-18T09:41:59","date_gmt":"2023-12-18T08:41:59","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=8341"},"modified":"2023-10-18T00:54:42","modified_gmt":"2023-10-17T22:54:42","slug":"ucetni-odpisy","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/ucetni-odpisy\/","title":{"rendered":"\u00da\u010detn\u00ed odpisy: Skryt\u00fd potenci\u00e1l pro optimalizaci va\u0161ich finan\u010dn\u00edch v\u00fdsledk\u016f"},"content":{"rendered":"<p><b>\u00da\u010detn\u00ed odpisy jsou n\u00e1kladovou polo\u017ekou, kter\u00e1 se pou\u017e\u00edv\u00e1 k rozd\u011blen\u00ed po\u0159izovac\u00ed ceny dlouhodob\u00e9ho majetku na dobu jeho p\u0159edpokl\u00e1dan\u00e9ho pou\u017eit\u00ed. Hlavn\u00edm \u00fa\u010delem \u00fa\u010detn\u00edch odpis\u016f je zobrazen\u00ed skute\u010dn\u00e9ho opot\u0159eben\u00ed majetku v \u00fa\u010detn\u00edch v\u00fdkazech a sn\u00ed\u017een\u00ed da\u0148ov\u00e9 povinnosti. Jak na to? To se dozv\u00edte v n\u00e1sleduj\u00edc\u00edch \u0159\u00e1dc\u00edch.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u00da\u010detn\u00ed odpisy maj\u00ed potenci\u00e1l pro optimalizaci va\u0161ich finan\u010dn\u00edch v\u00fdsledk\u016f. Spr\u00e1vn\u00fdm vyu\u017eit\u00edm \u00fa\u010detn\u00edch odpis\u016f m\u016f\u017eete sn\u00ed\u017eit da\u0148ovou povinnost a zlep\u0161it ukazatele finan\u010dn\u00ed v\u00fdkonnosti.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_83 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Obsah<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a01974b3c93e\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #666666;color:#666666\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #666666;color:#666666\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6a01974b3c93e\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/orangeacademy.cz\/clanky\/ucetni-odpisy\/#Odpisovy_plan_Kdo_jej_stanovi\" >Odpisov\u00fd pl\u00e1n: Kdo jej stanov\u00ed?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/orangeacademy.cz\/clanky\/ucetni-odpisy\/#Odpisovatele_majetku_Jake_jsou_jejich_kategorie\" >Odpisovatel\u00e9 majetku: Jak\u00e9 jsou jejich kategorie?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/orangeacademy.cz\/clanky\/ucetni-odpisy\/#Rozdil_mezi_ucetnimi_a_danovymi_odpisy\" >Rozd\u00edl mezi \u00fa\u010detn\u00edmi a da\u0148ov\u00fdmi odpisy<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/orangeacademy.cz\/clanky\/ucetni-odpisy\/#Ucetni_odpisy_dlouhodobeho_majetku\" >\u00da\u010detn\u00ed odpisy dlouhodob\u00e9ho majetku<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Odpisovy_plan_Kdo_jej_stanovi\"><\/span><span style=\"font-weight: 400;\">Odpisov\u00fd pl\u00e1n: Kdo jej stanov\u00ed?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Odpisov\u00fd pl\u00e1n je d\u016fle\u017eit\u00fd n\u00e1stroj \u00fa\u010detn\u00edch jednotek, kter\u00fd slou\u017e\u00ed k p\u0159edpov\u011bdi a \u0159\u00edzen\u00ed odpis\u016f dlouhodob\u00e9ho majetku. D\u00edky pl\u00e1nu se odhadne opot\u0159eben\u00ed majetku, obsahuje dv\u011b \u010d\u00e1sti:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><strong>V\u011bcnou \u010d\u00e1st<\/strong> \u2013 zahrnuje shrnut\u00ed ve\u0161ker\u00e9ho majetku, v\u010detn\u011b pl\u00e1novan\u00fdch p\u0159\u00edr\u016fstk\u016f a \u00fabytk\u016f.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><strong>Metodickou \u010d\u00e1st<\/strong> \u2013 obsahuje dobu odpisov\u00e1n\u00ed, sazby a zvolen\u00e9 metody.<\/span><\/li>\n<\/ul>\n<h3><strong>Co je pot\u0159eba k vytvo\u0159en\u00ed odpisov\u00e9ho pl\u00e1nu?<\/strong><\/h3>\n<ol>\n<li><span style=\"font-weight: 400;\">Seznamte se s ve\u0161ker\u00fdm dlouhodob\u00fdm majetkem \u00fa\u010detn\u00ed jednotky.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Odhadn\u011bte dobu odpisov\u00e1n\u00ed pro ka\u017ed\u00fd typ majetku.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Vyberte si metodu odpisov\u00e1n\u00ed pro ka\u017ed\u00fd typ majetku.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Sestavte odpisov\u00fd pl\u00e1n.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Sestaven\u00ed a realizace odpisov\u00e9ho pl\u00e1nu je v re\u017eii <a href=\"https:\/\/orangeacademy.cz\/clanky\/co-je-to-ucetni-jednotka\/\" target=\"_blank\" rel=\"noopener\">\u00fa\u010detn\u00ed jednotky.<\/a> V souladu se z\u00e1konem o \u00fa\u010detnictv\u00ed si \u00fa\u010detn\u00ed jednotka m\u016f\u017ee stanovit individu\u00e1ln\u00ed pl\u00e1n pro ka\u017ed\u00fd typ majetku.\u00a0 <\/span><span style=\"font-weight: 400;\">P\u0159i sestavov\u00e1n\u00ed odpisov\u00e9ho pl\u00e1nu je t\u0159eba d\u00e1vat pozor na n\u011bkolik v\u011bc\u00ed:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Odpisujeme maxim\u00e1ln\u011b do v\u00fd\u0161e vstupn\u00ed ceny majetku.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Doba odpisov\u00e1n\u00ed by m\u011bla b\u00fdt zhruba stejn\u00e1 jako doba re\u00e1ln\u00e9ho pou\u017e\u00edv\u00e1n\u00ed majetku.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">V pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed se nesm\u00ed postup a metody odpisov\u00e1n\u00ed m\u011bnit (m\u016f\u017eeme pouze zkr\u00e1tit \u010di prodlou\u017eit dobu odpisov\u00e1n\u00ed).<\/span><\/li>\n<\/ul>\n<h3><strong>Jak\u00e9 funkce pln\u00ed odpisov\u00fd pl\u00e1n?<\/strong><\/h3>\n<ul>\n<li><span style=\"font-weight: 400;\">P\u0159edpov\u00edd\u00e1 budouc\u00ed n\u00e1klady na odepisov\u00e1n\u00ed.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Pom\u00e1h\u00e1 \u00fa\u010detn\u00ed jednotce sledovat a kontrolovat odpisy.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Poskytuje informace pro rozhodov\u00e1n\u00ed o investov\u00e1n\u00ed do majetku.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Odpisovatele_majetku_Jake_jsou_jejich_kategorie\"><\/span><span style=\"font-weight: 400;\">Odpisovatel\u00e9 majetku: Jak\u00e9 jsou jejich kategorie?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Odpisov\u00e1n\u00ed majetku m\u00e1 na starosti tzv. odpisovatel. <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1992-586\" target=\"_blank\" rel=\"noopener\">Z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f<\/a> definuje n\u011bkolik kategori\u00ed odpisovatele, kter\u00fdmi jsou:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">vlastn\u00edk majetku,<\/span><\/li>\n<li><span style=\"font-weight: 400;\">organiza\u010dn\u00ed slo\u017eka st\u00e1tu p\u0159\u00edslu\u0161n\u00e1 hospoda\u0159it s majetkem st\u00e1tu,<\/span><\/li>\n<li><span style=\"font-weight: 400;\">st\u00e1tn\u00ed p\u0159\u00edsp\u011bvkov\u00e1 organizace, st\u00e1tn\u00ed podnik nebo jin\u00e1 st\u00e1tn\u00ed organizace, kter\u00e1 je p\u0159\u00edslu\u0161n\u00e1 hospoda\u0159it s majetkem st\u00e1tu,<\/span><\/li>\n<li><span style=\"font-weight: 400;\">p\u0159\u00edsp\u011bvkov\u00e1 organizace \u00daSC nebo dobrovoln\u00e9ho svazku obc\u00ed,<\/span><\/li>\n<li><span style=\"font-weight: 400;\">dobrovoln\u00fd svazek obc\u00ed,<\/span><\/li>\n<li><span style=\"font-weight: 400;\">pod\u00edlov\u00fd fond,<\/span><\/li>\n<li><span style=\"font-weight: 400;\">sv\u011b\u0159ensk\u00fd fond,<\/span><\/li>\n<li><span style=\"font-weight: 400;\">n\u00e1stupnick\u00e1 obchodn\u00ed korporace zanikaj\u00edc\u00ed nebo rozd\u011blovan\u00e9 obchodn\u00ed korporace p\u0159i p\u0159em\u011bn\u011b.<\/span><\/li>\n<\/ul>\n<h3><strong>Jak\u00e9 jsou dal\u0161\u00ed po\u017eadavky na odepisov\u00e1n\u00ed majetku?<\/strong><\/h3>\n<ul>\n<li><span style=\"font-weight: 400;\">Odepisov\u00e1n\u00ed majetku m\u016f\u017ee prov\u00e1d\u011bt i osoba jin\u00e1 ne\u017e odpisovatel, pokud je k proveden\u00ed odepisov\u00e1n\u00ed zav\u00e1z\u00e1na.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">P\u016fvodn\u00ed odpisovatel m\u016f\u017ee odpisovat majetek i v p\u0159\u00edpad\u011b, \u017ee do\u0161lo k p\u0159evodu vlastnictv\u00ed majetku na v\u011b\u0159itele v r\u00e1mci \u00fav\u011brov\u00e9ho financov\u00e1n\u00ed.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">V p\u0159\u00edpad\u011b, \u017ee je majetek pou\u017e\u00edv\u00e1n jen z\u010d\u00e1sti k ekonomick\u00e9 \u010dinnosti, m\u016f\u017ee poplatn\u00edk kr\u00e1tit odpisy.<\/span><\/li>\n<\/ul>\n<div id=\"attachment_8344\" style=\"width: 940px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-8344\" class=\"wp-image-8344 size-large\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2023\/10\/ucetni-odpisy1-930x477.jpeg\" alt=\"\u00fa\u010detn\u00ed odpisy\" width=\"930\" height=\"477\" \/><p id=\"caption-attachment-8344\" class=\"wp-caption-text\">V\u00fdpo\u010det \u00fa\u010detn\u00edch odpis\u016f se prov\u00e1d\u00ed na z\u00e1klad\u011b po\u0159izovac\u00ed ceny majetku, doby pou\u017eitelnosti majetku a metody odpisov\u00e1n\u00ed.<\/p><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Rozdil_mezi_ucetnimi_a_danovymi_odpisy\"><\/span><span style=\"font-weight: 400;\">Rozd\u00edl mezi \u00fa\u010detn\u00edmi a da\u0148ov\u00fdmi odpisy<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u00da\u010detn\u00ed odpisy se po\u010d\u00edtaj\u00ed na z\u00e1klad\u011b <strong>po\u0159izovac\u00ed ceny majetku, zat\u00edmco da\u0148ov\u00e9 odpisy se po\u010d\u00edtaj\u00ed na z\u00e1klad\u011b vstupn\u00ed ceny majetku.<\/strong> \u00da\u010detn\u00ed odpisy se mohou po\u010d\u00edtat line\u00e1rn\u011b nebo zrychlen\u011b, zat\u00edmco da\u0148ov\u00e9 odpisy se po\u010d\u00edtaj\u00ed pouze line\u00e1rn\u011b. Rozd\u00edl mezi \u00fa\u010detn\u00edmi a da\u0148ov\u00fdmi odpisy se naz\u00fdv\u00e1 da\u0148ov\u00fd rozd\u00edl. Da\u0148ov\u00fd rozd\u00edl se <strong>\u00fa\u010dtuje na \u00fa\u010det 461 \u2013 Da\u0148ov\u00fd odklad.<\/strong><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ucetni_odpisy_dlouhodobeho_majetku\"><\/span><span style=\"font-weight: 400;\">\u00da\u010detn\u00ed odpisy dlouhodob\u00e9ho majetku<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Dlouhodob\u00fd majetek je majetek, kter\u00fd <strong>\u00fa\u010detn\u00ed jednotka pou\u017e\u00edv\u00e1 d\u00e9le ne\u017e jeden rok.<\/strong> Cena dlouhodob\u00e9ho majetku nen\u00ed \u00fa\u010dtov\u00e1na do n\u00e1klad\u016f jednor\u00e1zov\u011b p\u0159i po\u0159\u00edzen\u00ed, ale postupn\u011b prost\u0159ednictv\u00edm odpis\u016f po dobu pou\u017e\u00edv\u00e1n\u00ed tohoto majetku.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00da\u010delem odpisov\u00e1n\u00ed je rozlo\u017eit n\u00e1klady na po\u0159\u00edzen\u00ed dlouhodob\u00e9ho majetku do obdob\u00ed, ve kter\u00fdch majetek \u00fa\u010detn\u00ed jednotka aktivn\u011b pou\u017e\u00edv\u00e1. Odpisy tak umo\u017e\u0148uj\u00ed, aby \u00fa\u010detn\u00ed jednotka spr\u00e1vn\u011b vykazovala sv\u00e9 <a href=\"https:\/\/orangeacademy.cz\/clanky\/slovnik-pojmu-ucetnictvi\/\" target=\"_blank\" rel=\"noopener\">n\u00e1klady a v\u00fdnosy.<\/a><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Krom\u011b dlouhodob\u00e9ho majetku se odpisuje<strong> tak\u00e9 technick\u00e9 zhodnocen\u00ed, kter\u00e9 \u00fa\u010detn\u00ed jednotka provedla na hmotn\u00e9m nebo nehmotn\u00e9m majetku.<\/strong> Technick\u00e9 zhodnocen\u00ed znamen\u00e1 zv\u00fd\u0161en\u00ed vstupn\u00ed ceny dlouhodob\u00e9ho majetku, kter\u00e9 nastane, kdy\u017e majetek zlep\u0161\u00edme (rekonstrukce, p\u0159\u00edstavba).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Odepisovat lze pouze dlouhodob\u00fd majetek, kter\u00fd odpov\u00edd\u00e1 stavu, ve kter\u00e9m ho lze u\u017e\u00edvat. Existuj\u00ed v\u0161ak n\u011bkter\u00e9 polo\u017eky dlouhodob\u00e9ho majetku, kter\u00e9 <strong>nelze odepisovat v\u016fbec, nap\u0159\u00edklad pozemky, stavby, um\u011bleck\u00e1 d\u00edla a sb\u00edrky.<\/strong><\/span><\/p>\n<span class='mb-center maxbutton-12-center'><span class='maxbutton-12-container mb-container'><a class=\"maxbutton-12 maxbutton maxbutton-kurz-ucetnictvi-online\" target=\"_blank\" title=\"Kurz \u00fa\u010detnictv\u00ed online\" rel=\"noopener\" href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\"><span class='mb-text'>Studujte kurz \u00fa\u010detnictv\u00ed 100% online<\/span><\/a><\/span><\/span>\n<h3><span style=\"font-weight: 400;\">\u00da\u010dtov\u00e1n\u00ed \u00fa\u010detn\u00edch odpis\u016f<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u00da\u010detn\u00ed odpisy se \u00fa\u010dtuj\u00ed jako n\u00e1kladov\u00e9 polo\u017eky <strong>v \u00fa\u010detnictv\u00ed na \u00fa\u010det 551 \u2013 Odpisy dlouhodob\u00e9ho majetku. <\/strong><\/span><span style=\"font-weight: 400;\">Po\u010d\u00edtaj\u00ed se podle n\u00e1sleduj\u00edc\u00edho vzorce:<\/span><\/p>\n<p><strong>\u00da\u010detn\u00ed odpisy = Po\u0159izovac\u00ed cena majetku \/ Doba pou\u017eitelnosti majetku<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">V\u00fdpo\u010det se prov\u00e1d\u00ed na z\u00e1klad\u011b p<\/span><span style=\"font-weight: 400;\">o\u0159izovac\u00ed ceny majetku, d<\/span><span style=\"font-weight: 400;\">oby pou\u017eitelnosti majetku a metody odpisov\u00e1n\u00ed. <\/span><span style=\"font-weight: 400;\">\u00da\u010detn\u00ed odpisy se mohou za\u010d\u00edt \u00fa\u010dtovat a\u017e po uveden\u00ed majetku do u\u017e\u00edv\u00e1n\u00ed.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Druhy odpis\u016f<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Existuje n\u011bkolik druh\u016f odpis\u016f:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><strong>Line\u00e1rn\u00ed odpis <\/strong>\u2013\u00a0metoda odpisov\u00e1n\u00ed, p\u0159i kter\u00e9 se odpisy \u00fa\u010dtuj\u00ed ve stejn\u00e9 v\u00fd\u0161i po celou dobu pou\u017eitelnosti majetku.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><strong>Zrychlen\u00fd odpis <\/strong>\u2013 metoda odpisov\u00e1n\u00ed, p\u0159i kter\u00e9 se odpisy \u00fa\u010dtuj\u00ed v prvn\u00edch letech pou\u017e\u00edv\u00e1n\u00ed majetku rychleji, ne\u017e v pozd\u011bj\u0161\u00edch letech.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><strong>Mimo\u0159\u00e1dn\u00fd odpis<\/strong> \u2013 v <\/span><span style=\"font-weight: 400;\">dob\u011b koronaviru byly v d\u016fsledku novely z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f do z\u00e1kona implementov\u00e1ny tzv. mimo\u0159\u00e1dn\u00e9 da\u0148ov\u00e9 odpisy. Tento n\u00e1stroj m\u011bl pomoci podnikatel\u016fm zvl\u00e1dnout toto n\u00e1ro\u010dn\u00e9 obdob\u00ed. Mimo\u0159\u00e1dn\u00e9 odpisy se zachovaly i na majetek, kter\u00fd si \u00fa\u010detn\u00ed jednotka<strong> po\u0159\u00edd\u00ed do 31. 12. 2023.<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00da\u010detn\u00ed odpisy jsou d\u016fle\u017eitou sou\u010d\u00e1st\u00ed \u00fa\u010detnictv\u00ed. Spr\u00e1vn\u00fdm pochopen\u00edm \u00fa\u010detn\u00edch odpis\u016f m\u016f\u017eete optimalizovat sv\u00e9 finan\u010dn\u00ed v\u00fdsledky. Nav\u00edc v\u00e1m odpisy pomohou z\u00edskat informace pro <\/span><strong>rozhodov\u00e1n\u00ed o dal\u0161\u00edm investov\u00e1n\u00ed do majetku.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00da\u010detn\u00ed odpisy jsou n\u00e1kladovou polo\u017ekou, kter\u00e1 se pou\u017e\u00edv\u00e1 k rozd\u011blen\u00ed po\u0159izovac\u00ed ceny dlouhodob\u00e9ho majetku na dobu jeho p\u0159edpokl\u00e1dan\u00e9ho pou\u017eit\u00ed. Hlavn\u00edm \u00fa\u010delem \u00fa\u010detn\u00edch odpis\u016f je zobrazen\u00ed skute\u010dn\u00e9ho opot\u0159eben\u00ed majetku v \u00fa\u010detn\u00edch v\u00fdkazech a sn\u00ed\u017een\u00ed da\u0148ov\u00e9 povinnosti. Jak na to? To se dozv\u00edte v n\u00e1sleduj\u00edc\u00edch \u0159\u00e1dc\u00edch. \u00da\u010detn\u00ed odpisy maj\u00ed potenci\u00e1l pro optimalizaci va\u0161ich finan\u010dn\u00edch v\u00fdsledk\u016f. Spr\u00e1vn\u00fdm vyu\u017eit\u00edm [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":8343,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[14],"tags":[310,54,147,17,25],"class_list":["post-8341","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-a-dane","tag-penize","tag-podnikani","tag-tipy","tag-ucetnictvi","tag-zakony"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00da\u010detn\u00ed odpisy: Skryt\u00fd potenci\u00e1l pro optimalizaci va\u0161ich finan\u010dn\u00edch v\u00fdsledk\u016f<\/title>\n<meta name=\"description\" content=\"\u00da\u010detn\u00ed odpisy jsou n\u00e1klady, kter\u00e9 se pou\u017e\u00edvaj\u00ed k rozd\u011blen\u00ed po\u0159izovac\u00ed 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