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Depreciation of fixed assets from an accounting and tax point of view
FLORIANOVÁ, Kristýna
This bachelor thesis analyzes the depreciation policy of the company Podzimek a synové s.r.o. After a brief introduction of the company and its market position, both accounting and tax depreciation methods applied by the company to most of its assets are calculated. These methods include accelerated tax depreciation and accounting percentage depreciation. Depreciation is calculated for a passenger car, container and camera system. This asset is further subjected to calculations of other depreciation methods, namely straight-line tax depreciation, and from accounting perspective, SYD method, DDB method, annuity method, slow depreciation method, and performance method. All types of depreciation are subsequently compared to each other and the result of this comparison is the annual differences between accounting and tax depreciation. The differences indicate whether there is a decrease or increase in the accounting profit when transformed into the tax base. The ideal combination of methods, both accounting and tax depreciation, for the company is evaluated not only from this aspect but also with regard to the increase in the corporate income tax rate from 2024. For a passenger car, the combination of accelerated tax depreciation and performance method is proposed for the greatest reduction in accounting profit. Compared to the combination used by the company, for example in 2023, it would result in tax savings of 12 315,61 CZK. However, considering the increase in the corporate income tax rate, it is advantageous for the company to have a higher tax base at the end of 2023 than at the end of 2024. Therefore, from this perspective, the combination of straight-line tax depreciation and the DDB method is considered to be moe appropriate, as the tax base is slightly increased until the rate is increased, but from the moment the rate is increased, the company can start to reduce the tax base. Evaluation of the remaining types of assets is performed on a similar basis.
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Lorry in a Company and Related Tax Aspects
Matějková, Barbora ; Šaradínová, Eva (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with purchasing, operation and discarding a lorry as well as corresponding tax duties. The theoretical part defines accounting and tax terms, which are essential part of the analytical and project parts. The project part focuses on tax optimization regarding the possession of a lorry and works with the findings of the analytical and theoretical parts. Road tax and increasing the efficiency of lorry maintenance are also addressed in the thesis.
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Accounting and Tax Depreciations of Selected Categories of Tangible Assets
Drozdová, Eva ; Růžičková, Diana (referee) ; Brychta, Karel (advisor)
This thesis is focused on accounting and tax depreciations of assets classified into the first and second depreciation groups. The aim of the thesis is to propose a directive for accounting depreciation and then steps and measures leading to the optimization of the tax burden in connection with depreciation of selected categories of tangible assets. The theoretical part defines the basic theoretical concepts and definitions, which are used in the processing of analytical and design part of the work.
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Depreciation plan of an accounting unit
Zedková, Pavla ; Bohačík, Pavel (referee) ; Fedorová, Anna (advisor)
In bachelor´s thesis I deal with the issue of fixed asset depreciation. The main part of thesis is attended to a practical example. It´s a creation of new depreciation plan of accounting entity Provádění staveb Olomouc, s. r. o. The result of thesis is creating of new depreciation plan with accounting depreciation quantification. This quantification isn´t include in current depreciation plan of accounting entity for only using the tax depreciation.
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Fixed assets in terms of accounting and tax
MICHALČÍKOVÁ, Lucie
This bachelor thesis is focused on fixed assets from an accounting and tax point of view. Its goal is to analyze the acquisition, accounting, valuation, disposal and, in particular, depreciation of fixed assets. These theoretical findings are further applied in the analysis of a specific company in the practical part of the work. A company operating a travel agency was selected for the evaluation of management in the area of fixed assets. According to accounting statements and internal materials, an analysis was carried out in the area of fixed assets, i.e. the methods of acquisition of fixed assets, their registration, accounting, and above all, the methods of depreciation were evaluated. Furthermore, other accounting and tax depreciation options were calculated, the differences between them and the impact on the income tax base were evaluated. The final part of the thesis summarizes the results of the practical part and contains recommendations for the company in the field of fixed asset management.
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Lorry in a Company and Related Tax Aspects
Matějková, Barbora ; Šaradínová, Eva (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with purchasing, operation and discarding a lorry as well as corresponding tax duties. The theoretical part defines accounting and tax terms, which are essential part of the analytical and project parts. The project part focuses on tax optimization regarding the possession of a lorry and works with the findings of the analytical and theoretical parts. Road tax and increasing the efficiency of lorry maintenance are also addressed in the thesis.
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Accounting and Tax Depreciations of Selected Categories of Tangible Assets
Drozdová, Eva ; Růžičková, Diana (referee) ; Brychta, Karel (advisor)
This thesis is focused on accounting and tax depreciations of assets classified into the first and second depreciation groups. The aim of the thesis is to propose a directive for accounting depreciation and then steps and measures leading to the optimization of the tax burden in connection with depreciation of selected categories of tangible assets. The theoretical part defines the basic theoretical concepts and definitions, which are used in the processing of analytical and design part of the work.
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Effect of depreciation of tangible and intangible assets to profit
CHALAŠOVÁ, Vendula
This bachelor thesis is focused on accounting and tax depreciation and their effects on the net profit of a selected company. The aim of this thesis is to analyze depreciation methods of fixed and intangible assets, its effect on a income tax and to find out the possibility of tax savings in the management of fixed and intangible assets. The theoretical part deals with the classification and valuation of fixed assets, depreciation methods and their effect on the profit. In the practical part, the chosen company is briefly characterized first. Further, the methods of depreciation are applied to the selected assets of the company. The deferred tax is calculated from the differences between the accounting and the tax depreciation. Based on the calculation of deferred taxes is assessed the depreciation method, which has the best influence on the profit and it is recommended to companies.
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Tangible fixed assets in the accounting perspective with the focus on tax view
Krejčík, Martin ; Janhubová, Jaroslava (advisor) ; Molín, Jan (referee)
This diploma thesis focuses on the tangible fixed assets of the accounting and tax perspective. The analysis of the first part of this thesis proceeds in basic theoretical and legislative framework, both in Czech and international perspective. There is also analyzed the cycle of tangible fixed assets, which is dealt with in detail their acquisition, use and disposal. In the practical part there are selected facts, which took place at the company engaged in property lease and tangible assets directly related. These facts are then commented on accounting and tax perspective.
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Depreciation plan of an accounting unit
Zedková, Pavla ; Bohačík, Pavel (referee) ; Fedorová, Anna (advisor)
In bachelor´s thesis I deal with the issue of fixed asset depreciation. The main part of thesis is attended to a practical example. It´s a creation of new depreciation plan of accounting entity Provádění staveb Olomouc, s. r. o. The result of thesis is creating of new depreciation plan with accounting depreciation quantification. This quantification isn´t include in current depreciation plan of accounting entity for only using the tax depreciation.
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