Metody amortyzacji środków trwałych w świetle obowiązujących przepisów prawnych (wg stanu na 31.12.1997)
Ways And Methods Of Depreciation In The Light Of Existing Assets Law
W artykule opisano zasady oraz metody amortyzacji bilansowej i amortyzacji podatkowej. Przedstawiono również techniczny sposób wyliczania przyrostu kwot odpisów amortyzacyjnych stanowiących koszt uzyskania przychodu w latach 1995-1997.
Tax payers who run economic activity in Poland can write the depreciation of material means off their taxes using two different methods. This difference in methods has a direct impact on the amount of deduction being concernet. Because different amount of deduction is used for balonce purposes, and a different one for tax purposes, tax payers are obliged to have two kinds of depreciation accounts. In the below summarised article which deals with balance and tax depreciation, the author tries to explain the principles of writing off the depreciation in the light of the law. The balance depreciation is formed on the grounds of rules, included in the Act of Accountancy. According to this act the depreciation is made under the terms of so called depreciation plan which states the rates and the amounts of annual depreciation deductions, and which is asigned individually by each tax payer. Whereas the deductions are formed by systematic disposition of the material means' initial value for the number of years during which it has been used, applying one of the methods of depreciation either linear or degressive. The liberty of forming the rates amounts of depreciation deductions, which takes into account the individual conditions of the material means' user, is also worth mentioning here. All the above mentioned principles, methods and the rates of tax depreciation can be found in relavant instructions issued by the Ministry of Finance. According to these regulations the set of material means, should be divided into two groups. One consisting of the material means which have undergone up-dating assessment and the other one consisting of the material means which have not been submitted to the up-dating assessment. The above presented diversion is especially important when tax payers want to add the already made depreciation deductions to the costs of revenue, which in turn influences the level of base taxation. The depreciation deductions of the material means, which have not been sumbitted to the up - dating assessment because of the date of their purchase, but which have been made according to the regulations and rates formed by the Ministry of Finance, are treated as the total cost of income. Whereas, the depreciation deductions of the material means, whose assessment has been up-dated, are also costs of income but with a limited level. That is, the increases of the depreciation deductions which were formed as the result of up-dating connected with its distribution for the three following years (1995-1997), are limited. (original abstract)
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