Odepisování dlouhodobého majetku v zemědělském podniku

This bachelor thesis deals with the depreciation of long-term assets in an agricultural company. In the first part of the thesis, different types of long-term assets from the perspective of accountancy and taxes are specified. In addition, methodology for calculation of both accounting deductions as well as tax deductions is summarized. Furthermore, the impact of tax deductions on economic results and tax base is explained. The second part of the thesis deals with the application of particular types of depreciation on specific cases. The conclusion illustrates the influence of individual types of depreciation on economic results and tax base