Questions and answers
Cheltuielile suportate pentru reparația drumului public
Întreprinderea a pavat porțiunea de drum care duce spre obiectul comercial arendat, fără de care nu este posibil accesul pe timp de toamnă și de iarnă. Cheltuielile au constituit 30 mii lei. Le contabilizăm ca cheltuieli curente sau formam un mijloc fix? Aceste cheltuieli sunt deductibile în scopuri fiscale? În conformitate cu prevederile pct.4 din Standardul Național de Contabilitate „Imobilizări necorporale și corporale”, aprobat prin Ordinul Ministerului Finanțelor nr. 118 din 6 august 2013, mijloace fixe reprezintă imobilizări corporale transmise...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
05 December /2018 14:50
Domeniu:
Dare de seamă fiscală | Noutăți | Persoană juridică | Deduceri fiscale | Contabilitate
Tags:
deducere | drumuri | reparatia drumurilor | cheltuieli
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