Accounting and tax treatment of depreciation and value adjustment of long-term tangible assets

Poduzeće ne može poslovati ukoliko ne posjeduje određena sredstva, a osim vlastitih, koristi i tuđa sredstva. Svakodnevno se spominje pojam imovine koji podrazumijeva sredstva poduzeća kojim ono upravlja i koja koristi za svoj rad. Sredstva poduzeća se, s obzirom na to koliko se dugo koriste, dijele na dugotrajnu (stalnu) i kratkotrajnu (tekuću) imovinu. Dok se pod dugotrajnom imovinom podrazumijevaju stalna, pod kratkotrajnom se podrazumijevaju obrtna sredstva. I jedna su i draga važna za poslovanje poduzeća jer imaju doprinos u ostvarivanju njegovih rezultata. S aspekta računovodstva, imovinu je moguće vrednovati prema gotovini koja se ulaže u njeno nabavljanje. Računovodstvenom evidencijom pribavljanja imovine moguće je stvoriti logičnu povezanost među imovinom, s jedne, te obveza i kapitala vlasnika, s druge strane. Pod dugotrajnom se imovinom poduzeća podrazumijevaju njegova sredstva koja upotrebljava u razdoblju dužem od godine dana, a njena je glavna karakteristika njena unovčivost. Korištenjem se imovina troši što se naziva amortizacijom, a počinje onog trenutka kada je imovina spremna za korištenje i kada počinje njena upotreba u poslovanju. Završetkom amortizacije smatra se trenutak kada je istekao vijek njenog korištenja na temelju čega se je i amortizirala. Za obračun amortizacije poduzeće ima na raspolaganju različite metode, a svakako je najjednostavnija linearna. Međutim, koju god metodu poduzeće odabere, važno je da realno i istinito odražava stanje i položaj poduzeća što često u praksi i nije slučaj. Poduzeća često pribjegavaju izračunavanju privremenih razlika te u godini u kojoj se one ukidaju računovodstvena se dobit smanjuje za iznos privremenih razlika te se u bilanci poduzeća iskazuje smanjenje vrijednosti stroja. Uslijed smanjenja njegove vrijednosti smanjuje se i ukupna aktiva, ali i ukupna pasiva poduzeća. Iz svega navedenoga u radu može se zaključiti da obračun amortizacije uvelike utječe na financijske izvještaje poduzeća.The company cannot operate unless it has certain funds, and in addition to its own, it also uses other people's funds. The term property is mentioned every day, which means the funds of the company that it manages and that it uses for its work. Company assets are divided into longterm (permanent) and short-term (current) assets, depending on how long they are used. While long-term assets are fixed assets, short-term assets are working capital. Both are important for the business of the company because they contribute to the achievement of its results. From an accounting perspective, assets can be valued according to the cash invested in their acquisition. With accounting records of the acquisition of assets, it is possible to create a logical connection between assets, on the one hand, and the owner's liabilities and capital, on the other. The longterm assets of a company mean its funds that it uses for a period longer than a year, and its main characteristic is its liquidity. Through use, the asset is consumed, which is called depreciation, and it begins at the moment when the asset can be used and when its use in business begins. The end of amortization is considered the moment when its useful life has expired, on the basis of which it was amortized. For the calculation of depreciation, the company has different methods at its disposal, and the simplest is certainly the linear one. However, whatever method the company chooses, it is important that it realistically and truthfully reflects the state and position of the company, which is often not the case in practice. Companies often resort to the calculation of temporary differences, and in the year in which they are abolished, the accounting profit is reduced by the amount of the temporary differences, and the company's balance sheet shows a decrease in the value of the machine. As a result of the decrease in its value, the total assets, as well as the total liabilities of the company decrease. From everything stated in the paper, it can be concluded that the calculation of depreciation greatly affects the company's financial statements