Immoveables {--} analysis of account and tax aspects

The topic of this bachelor work is {\clqq}Immoveables {--} analysis of account and tax aspects``. Taxes depreciation can be dividend in two groups namely in account depreciations and tax depreciations. Both of these two groups have thein own specific functions and they can not be confused. Account depreciations abide by accounting act and they are autorized to accounting entity. Account depreciations set a real margin of properte wear, they depend on thein supposed durability life, the way of usage and so on. Account depreciations are only account cista, which are not tax unacceptable and set lasting decrease in value of the properte. Account depreciations decline the trading income. Tax depreciations abide by the low of income taxes. This law is accepted for all accounting entity. Tax depreciations apply just for the puprose of determination of tax base not for the purpose of determination of real durability life and on the way of properte usage. Exerciation of tax depreciatios as an entry lowering the income tax base is not the duty but only the right for taxpayers. Statement of account depreciations and tax depreciations is in declaration of taxes