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Technical Improvement of Rented Property
Němec, Petr ; Ondroušková, Renata (referee) ; Svirák, Pavel (advisor)
The bachelor's thesis deals with the problem of technical improvement of property that is the object of a lease contract. Lessee pays technical improvement from own resources and he is entitled to depreciation of technical improvement on the basis of a written contract by owner. The practical part focuses specific various options for the settlement of technical improvement at the end of the lease and it assesses the convenience of termination from the perspective of the lessee.
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Tax Depreciations of Fixed Assets
Trutnová, Zuzana ; Batelka, Luděk (referee) ; Brychta, Karel (advisor)
This thesis deals with tax depreciation of fixed assets in Czech Republic including comparison with tax depreciation according direction proposal for a Common Consolidated Corporate Tax Base and capital deduction in United Kingdom. This thesis includes description of basic rules of fix assets tax depreciation and analysis of tax optimalization possibilities using tax depreciation in Czech Republic. Information gained in theoretical part is used for formation of methodic manual that is used by corporate tax payers as a guide in tax depreciation setting. In the last part of the thesis, variants of tax depreciation calculation for existing company are stated.
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Technical Improvement of Rented Property
Němec, Petr ; Ondroušková, Renata (referee) ; Svirák, Pavel (advisor)
The bachelor's thesis deals with the problem of technical improvement of property that is the object of a lease contract. Lessee pays technical improvement from own resources and he is entitled to depreciation of technical improvement on the basis of a written contract by owner. The practical part focuses specific various options for the settlement of technical improvement at the end of the lease and it assesses the convenience of termination from the perspective of the lessee.
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Tax Depreciations of Fixed Assets
Trutnová, Zuzana ; Batelka, Luděk (referee) ; Brychta, Karel (advisor)
This thesis deals with tax depreciation of fixed assets in Czech Republic including comparison with tax depreciation according direction proposal for a Common Consolidated Corporate Tax Base and capital deduction in United Kingdom. This thesis includes description of basic rules of fix assets tax depreciation and analysis of tax optimalization possibilities using tax depreciation in Czech Republic. Information gained in theoretical part is used for formation of methodic manual that is used by corporate tax payers as a guide in tax depreciation setting. In the last part of the thesis, variants of tax depreciation calculation for existing company are stated.
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Of depreciation of assets
BERKOVÁ, Lenka
Bachelor's thesis deals with the issue of depreciation of assets. The aim of this work is to compare methods of depreciation according to the rules of Czech and Austrian principle. In the theoretical part are described the basic facts regarding the long-term assets, who is entitled to amortize, principles and methods of depreciation. In the practical part describes the system that works in the firm. It is made of Czech depreciation on a property and the depreciation of the Austrian with a description of the comparison methods.
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