{"id":18051,"date":"2024-12-05T13:44:59","date_gmt":"2024-12-05T12:44:59","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=18051"},"modified":"2026-07-15T13:37:41","modified_gmt":"2026-07-15T11:37:41","slug":"umorzenie-srodkow-trwalych","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/umorzenie-srodkow-trwalych","title":{"rendered":"Umorzenie i amortyzacja \u015brodk\u00f3w trwa\u0142ych"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"18051\" class=\"elementor elementor-18051\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-eff16d9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eff16d9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1f2358d\" data-id=\"1f2358d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d2d3045 elementor-widget elementor-widget-text-editor\" data-id=\"d2d3045\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Umorzenie \u015brodk\u00f3w trwa\u0142ych to proces, kt\u00f3ry pokazuje, jak bardzo dany \u015brodek trwa\u0142y si\u0119 zu\u017cy\u0142 i o ile zmniejszy\u0142a si\u0119 jego warto\u015b\u0107 pocz\u0105tkowa. Przez odpisy amortyzacyjne zazwyczaj mo\u017cesz obni\u017cy\u0107 swoje koszty podatkowe. Wyj\u0105tkiem jest sytuacja, gdy dany \u015brodek trwa\u0142y zakupi\u0142e\u015b z dofinansowania lub, gdy amortyzacja samochodu osobowego przekracza limit 150 000 z\u0142 dla samochod\u00f3w spalinowych lub 225 000 dla samochod\u00f3w elektrycznych.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Koszt wynikaj\u0105cy z odpis\u00f3w amortyzacyjnych zmniejsza podatek dochodowy, kt\u00f3ry musisz zap\u0142aci\u0107 do urz\u0119du skarbowego. Jednocze\u015bnie \u015brodek trwa\u0142y zu\u017cywa swoj\u0105 warto\u015b\u0107 pod wzgl\u0119dem podatkowym z ka\u017cdym okresem.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Je\u015bli dany przedmiot w \u015brodkach trwa\u0142ych zostanie ca\u0142kowicie zamortyzowany, nadal mo\u017cesz go u\u017cywa\u0107 w firmie. Nie mo\u017cesz jednak ju\u017c uwzgl\u0119dnia\u0107 jego warto\u015bci w kosztach.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-753f332 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"753f332\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e9cce50\" data-id=\"e9cce50\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4bc5611 elementor-widget elementor-widget-heading\" data-id=\"4bc5611\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Umorzenie \u015brodk\u00f3w trwa\u0142ych i amortyzacja <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4eed38d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4eed38d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dcface7\" data-id=\"dcface7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cc7fc8a elementor-widget elementor-widget-text-editor\" data-id=\"cc7fc8a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Jak ju\u017c wspomnieli\u015bmy proces umorzenia \u015brodk\u00f3w trwa\u0142ych \u015bci\u015ble powi\u0105zany jest z poj\u0119ciem amortyzacji. Przyjrzyjmy si\u0119 jej zatem bli\u017cej.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Amortyzacja \u015brodk\u00f3w trwa\u0142ych to proces, w kt\u00f3rym systematycznie zaliczasz w koszty prowadzenia swojej dzia\u0142alno\u015bci gospodarczej warto\u015b\u0107 posiadanych \u015brodk\u00f3w trwa\u0142ych poprzez comiesi\u0119czne odpisy. Oznacza to, \u017ce nie uwzgl\u0119dniasz pe\u0142nej ceny zakupu lub wytworzenia danego sk\u0142adnika maj\u0105tku jako kosztu jednorazowego. Rozk\u0142adasz j\u0105 natomiast na okre\u015blony okres.<\/span><\/p><p><a href=\"https:\/\/www.ksiega-podatkowa.pl\/wyprobuj-bezplatnie?ref=porady-eksperta\" target=\"_blank\" rel=\"noopener\"><span style=\"text-decoration: underline;\"><em><span style=\"font-family: helvetica, arial, sans-serif; color: #333333; text-decoration: underline;\">Szukasz dobrego programu ksi\u0119gowego do rycza\u0142tu lub KPiR? Pobierz bezp\u0142atnie SKP<sup class=\"sym-reg\">\u00ae<\/sup> Formsoft i pracuj a\u017c 60 dni w pe\u0142nej wersji programu. Zyskasz wsparcie osobistego konsultanta. Nie zwlekaj i pobierz ZA DARMO &gt;<\/span><\/em><\/span><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0f54065 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0f54065\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-417316d\" data-id=\"417316d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3a2d73c elementor-widget elementor-widget-heading\" data-id=\"3a2d73c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u015arodki trwa\u0142e \u2013 co podlega amortyzacji?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c520931 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c520931\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-026980d\" data-id=\"026980d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d92f722 elementor-widget elementor-widget-text-editor\" data-id=\"d92f722\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Podlegaj\u0105 jej r\u00f3\u017cne \u015brodki trwa\u0142e, takie jak:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Budowle, budynki oraz lokale b\u0119d\u0105ce odr\u0119bn\u0105 w\u0142asno\u015bci\u0105.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Maszyny, urz\u0105dzenia i \u015brodki transportu.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Inne przedmioty o przewidywanym okresie u\u017cywania d\u0142u\u017cszym ni\u017c rok, kt\u00f3re s\u0105 wykorzystywane w Twojej dzia\u0142alno\u015bci gospodarczej lub oddane do u\u017cywania na podstawie umowy najmu czy dzier\u017cawy.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-65455aa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"65455aa\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-aba8b99\" data-id=\"aba8b99\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-835b6c9 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"835b6c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-bullhorn\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tWa\u017cne!\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tPami\u0119taj, aby wszystkie sk\u0142adniki maj\u0105tku Twojej firmy o warto\u015bci powy\u017cej 10 000 z\u0142 znalaz\u0142y si\u0119 w Ewidencji \u015brodk\u00f3w trwa\u0142ych. Dla p\u0142atnik\u00f3w VAT liczy si\u0119 cena netto z faktury. Przedmioty o ni\u017cszej warto\u015bci mo\u017cesz, ale nie muszisz uj\u0105\u0107 w tej ewidencji.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4f7f23a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4f7f23a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-854568a\" data-id=\"854568a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e909140 elementor-widget elementor-widget-text-editor\" data-id=\"e909140\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Rozpocz\u0119cie amortyzacji nast\u0119puje w miesi\u0105cu nast\u0119pnym po miesi\u0105cu, w kt\u00f3rym wprowadzi\u0142e\u015b \u015brodek trwa\u0142y do ewidencji. Jednak pod warunkiem, \u017ce korzystasz z metody amortyzacji innej, ni\u017c odpis jednorazowy.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d135aba elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d135aba\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3eb6c16\" data-id=\"3eb6c16\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e0527b0 elementor-widget elementor-widget-heading\" data-id=\"e0527b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u015arodki trwa\u0142e - amortyzacja liniowa<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-eacf725 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eacf725\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9643f5e\" data-id=\"9643f5e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7edd0d2 elementor-widget elementor-widget-text-editor\" data-id=\"7edd0d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Amortyzacja liniowa to metoda, kt\u00f3ra pozwala na r\u00f3wnomierne roz\u0142o\u017cenie koszt\u00f3w zakupu \u015brodka trwa\u0142ego na ca\u0142y okres jego u\u017cytkowania. Polega na regularnym obni\u017caniu warto\u015bci \u015brodka trwa\u0142ego w okre\u015blonym czasie. Oznacza to, \u017ce co roku, kwarta\u0142 czy miesi\u0105c odpisujesz sta\u0142\u0105 kwot\u0119 amortyzacji.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-62bab6e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"62bab6e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-92a10fa\" data-id=\"92a10fa\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c6e7ac8 elementor-widget elementor-widget-heading\" data-id=\"c6e7ac8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Zastosowanie amortyzacji liniowej - kroki:<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8ad5440 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8ad5440\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f056a84\" data-id=\"f056a84\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f01567b elementor-widget elementor-widget-text-editor\" data-id=\"f01567b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>1. Ustali\u0107 warto\u015b\u0107 pocz\u0105tkow\u0105 \u015brodka trwa\u0142ego.<\/strong> Warto\u015b\u0107 pocz\u0105tkowa \u015brodka trwa\u0142ego to kwota, od kt\u00f3rej zaczynasz nalicza\u0107 amortyzacj\u0119 tego \u015brodka. Jej wysoko\u015b\u0107 zale\u017cy od tego, w jaki spos\u00f3b naby\u0142e\u015b dany \u015brodek trwa\u0142y lub jak go uzyska\u0142e\u015b.<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Odp\u0142atne nabycie &#8211; warto\u015bci\u0105 pocz\u0105tkow\u0105 jest cena nabycia. To kwota, kt\u00f3r\u0105 zap\u0142aci\u0142e\u015b sprzedawcy, powi\u0119kszona o wszelkie dodatkowe koszty zwi\u0105zane z zakupem. Mogato by\u0107: transport czy instalacja, naliczone do dnia przekazania \u015brodka trwa\u0142ego do u\u017cytkowania.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Wytworzenie we w\u0142asnym zakresie &#8211; warto\u015bci\u0105 pocz\u0105tkow\u0105 jest koszt wytworzenia. Obejmuje on koszty materia\u0142\u00f3w, us\u0142ug obcych, wynagrodze\u0144 pracownik\u00f3w oraz inne wydatki poniesione w celu wytworzenia \u015brodka trwa\u0142ego.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Nieodp\u0142atne otrzymanie &#8211; warto\u015bci\u0105 pocz\u0105tkow\u0105 jest warto\u015b\u0107 rynkowa z dnia nabycia. Je\u015bli jednak umowa o nieodp\u0142atnym przekazaniu okre\u015bla ni\u017csz\u0105 warto\u015b\u0107, wtedy warto\u015bci\u0105 pocz\u0105tkow\u0105 jest ta ni\u017csza warto\u015b\u0107.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Aport do sp\u00f3\u0142ki cywilnej. W tym przypadku warto\u015bci\u0105 pocz\u0105tkow\u0105 jest suma wydatk\u00f3w poniesionych na nabycie lub wytworzenie przedmiotu wk\u0142adu, kt\u00f3re wcze\u015bniej nie zosta\u0142y zaliczone do koszt\u00f3w podatkowych w \u017cadnej formie.<\/span><\/li><\/ul><p><span style=\"color: #333333;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>2. <\/strong><\/span><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Przypisa\u0107 \u015brodek trwa\u0142y do odpowiedniej grupy Klasyfikacji \u015arodk\u00f3w Trwa\u0142ych (K\u015aT).<\/strong><\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>3.<\/strong> Na podstawie tabeli rocznych stawek amortyzacyjnych <strong>okre\u015bli\u0107 procentow\u0105 stawk\u0119 amortyzacji w skali roku.<\/strong><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>4. Obliczy\u0107 warto\u015b\u0107 odpisu amortyzacyjnego<\/strong> (miesi\u0119cznego, kwartalnego lub rocznego).<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-012ae4e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"012ae4e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2c81922\" data-id=\"2c81922\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6ef19c0 elementor-widget elementor-widget-text-editor\" data-id=\"6ef19c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>Przyk\u0142ad: <\/strong><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Za\u0142\u00f3\u017cmy, \u017ce masz maszyn\u0119 o warto\u015bci pocz\u0105tkowej 12 000 z\u0142 i stawce amortyzacji liniowej wynosz\u0105cej 20%. <br \/><\/span><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Maszyna ta b\u0119dzie amortyzowana przez 5 lat. <br \/>W takim przypadku roczny odpis amortyzacyjny wyniesie 12 000 z\u0142 *20% = 2400 z\u0142. Natomiast miesi\u0119czny odpis b\u0119dzie r\u00f3wny 2400\/12 = 200 z\u0142.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-113be3f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"113be3f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b1acae3\" data-id=\"b1acae3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-49769ca elementor-widget elementor-widget-heading\" data-id=\"49769ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Amortyzacja liniowa przyspieszona<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1b34ac1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1b34ac1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f0e60d4\" data-id=\"f0e60d4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aa74ecc elementor-widget elementor-widget-text-editor\" data-id=\"aa74ecc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Je\u015bli Tw\u00f3j \u015brodek trwa\u0142y jest nara\u017cony na wi\u0119ksz\u0105 eksploatacj\u0119 lub trudniejsze warunki atmosferyczne, mo\u017cesz zastosowa\u0107 przyspieszon\u0105 amortyzacj\u0119 liniow\u0105. W jaki spos\u00f3b? Podwy\u017cszaj\u0105c stawk\u0119 amortyzacyjn\u0105 za pomoc\u0105 odpowiednich wsp\u00f3\u0142czynnik\u00f3w. Na przyk\u0142ad, dla maszyn u\u017cywanych intensywniej ni\u017c przeci\u0119tnie, mo\u017cesz zastosowa\u0107 wsp\u00f3\u0142czynnik nie wy\u017cszy ni\u017c 1,4. Dla maszyn i urz\u0105dze\u0144 zaliczonych do grupy 4-6 i 6 K\u015aT poddanych szybkiemu post\u0119powi technicznemu mo\u017cesz u\u017cy\u0107 wsp\u00f3\u0142czynnika nie wy\u017cszego ni\u017c 2,0.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ff0090b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ff0090b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-af146c2\" data-id=\"af146c2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fc55cae elementor-widget elementor-widget-heading\" data-id=\"fc55cae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Amortyzacja metod\u0105 degresywn\u0105 <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e0ff1f7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e0ff1f7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6bf6314\" data-id=\"6bf6314\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9ed764f elementor-widget elementor-widget-text-editor\" data-id=\"9ed764f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Amortyzacja degresywna polega na szybszym zaliczeniu w koszty warto\u015bci \u015brodka trwa\u0142ego w pocz\u0105tkowym okresie jego u\u017cytkowania, co odpowiada rzeczywistemu szybszemu zu\u017cyciu i zmniejszeniu warto\u015bci tego \u015brodka na pocz\u0105tku jego eksploatacji. W tej metodzie, podstawa dokonywania odpis\u00f3w amortyzacyjnych zmniejsza si\u0119 co roku o sum\u0119 odpis\u00f3w z poprzedniego roku.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Najpierw musisz ustali\u0107 podstaw\u0119, a potem pomno\u017cy\u0107 j\u0105 przez stawk\u0119 amortyzacyjn\u0105 z Wykazu stawek amortyzacyjnych. Nast\u0119pnie mo\u017cesz zwi\u0119kszy\u0107 t\u0119 stawk\u0119, u\u017cywaj\u0105c wsp\u00f3\u0142czynnika, kt\u00f3ry samodzielnie wybierasz. Pami\u0119taj jednak, \u017ce ustawodawca wyznaczy\u0142 g\u00f3rn\u0105 granic\u0119 tego wsp\u00f3\u0142czynnika. Nie mo\u017ce on by\u0107 wy\u017cszy ni\u017c 2,0.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Kiedy odpisy amortyzacyjne sa ju\u017c mniejsze od tych obliczanych metod\u0105 liniow\u0105, musisz przej\u015b\u0107 na amortyzacj\u0119 liniow\u0105. Oznacza to, \u017ce dalsze odpisy b\u0119d\u0105 ju\u017c sta\u0142e i nie b\u0119dziesz stosowa\u0107 wsp\u00f3\u0142czynnika podwy\u017cszonego ani obni\u017ca\u0107 podstawy. Mo\u017cesz jedynie dostosowa\u0107 stawk\u0119 amortyzacji, je\u017celi spe\u0142nione s\u0105 warunki okre\u015blone w przepisach podatkowych (art. 22i i 22j updof).<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Raz wybrana metoda degresywna musi by\u0107 stosowana do pe\u0142nego zamortyzowania \u015brodka trwa\u0142ego. Nie mo\u017cesz zmieni\u0107 tej metody ani wsp\u00f3\u0142czynnika w trakcie amortyzacji.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-223e8da elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"223e8da\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cf31de7\" data-id=\"cf31de7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-267e89a elementor-widget elementor-widget-text-editor\" data-id=\"267e89a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>Przyk\u0142ad:<\/strong><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">W grudniu 2023 r. firma Koralowa zakupi\u0142a i wprowadzi\u0142a do ewidencji \u015brodk\u00f3w trwa\u0142ych now\u0105 maszyn\u0119 produkcyjn\u0105 o warto\u015bci 200 000 z\u0142. W przypadku tego rodzaju \u015brodka trwa\u0142ego obowi\u0105zuje stawka 20%. Wsp\u00f3\u0142czynnik podwy\u017cszaj\u0105cy stawk\u0119 amortyzacyjn\u0105 wynosi 2.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e049212 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e049212\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-66cf616\" data-id=\"66cf616\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a3bffcf elementor-widget elementor-widget-image\" data-id=\"a3bffcf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1128\" height=\"312\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/11\/roczny-odpis-amortyzacyjny-przyklad.png\" class=\"attachment-full size-full wp-image-18069\" alt=\"zrzut ekranu z programu Formsoft SKP symulacja roczny odpis amortyzacyjny\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/11\/roczny-odpis-amortyzacyjny-przyklad.png 1128w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/11\/roczny-odpis-amortyzacyjny-przyklad-300x83.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/11\/roczny-odpis-amortyzacyjny-przyklad-1024x283.png 1024w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/11\/roczny-odpis-amortyzacyjny-przyklad-768x212.png 768w\" sizes=\"(max-width: 1128px) 100vw, 1128px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c64c763 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c64c763\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-abae519\" data-id=\"abae519\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a0c24d8 elementor-widget elementor-widget-heading\" data-id=\"a0c24d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Jednorazowa amortyzacja nowych fabrycznie \u015brodk\u00f3w trwa\u0142ych<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f544d81 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f544d81\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b95deb8\" data-id=\"b95deb8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-50eae65 elementor-widget elementor-widget-text-editor\" data-id=\"50eae65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Nowe fabrycznie \u015brodki trwa\u0142e to sprz\u0119ty (maszyny, urz\u0105dzenia), kt\u00f3re nigdy wcze\u015bniej nie by\u0142y u\u017cywane. I co istotne: ani przez Ciebie, ani przez \u017cadnego innego podatnika.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">W 2024 roku limit jednorazowej amortyzacji dla nowych \u015brodk\u00f3w trwa\u0142ych wynosi 100 000 z\u0142. Aby z tego skorzysta\u0107, musisz spe\u0142ni\u0107 okre\u015blone warunki.<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Warto\u015b\u0107 pocz\u0105tkowa jednego \u015brodka trwa\u0142ego, nabytego w roku podatkowym, wynosi co najmniej 10 000 z\u0142.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">\u0141\u0105czna warto\u015b\u0107 pocz\u0105tkowa co najmniej dw\u00f3ch \u015brodk\u00f3w trwa\u0142ych, nabytych w roku podatkowym, wynosi co najmniej 10 000 z\u0142, a warto\u015b\u0107 pocz\u0105tkowa ka\u017cdego z nich przekracza 3 500 z\u0142.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-64909b2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"64909b2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f4a0bf2\" data-id=\"f4a0bf2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ce53d36 elementor-widget elementor-widget-heading\" data-id=\"ce53d36\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Jednorazowa amortyzacja niskocennych \u015brodk\u00f3w trwa\u0142ych<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7f97616 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7f97616\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-95bb8cd\" data-id=\"95bb8cd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0fe8b5e elementor-widget elementor-widget-text-editor\" data-id=\"0fe8b5e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Je\u015bli warto\u015b\u0107 pocz\u0105tkowa \u015brodka trwa\u0142ego jest r\u00f3wna lub ni\u017csza ni\u017c 10 000 z\u0142, mo\u017cesz dokona\u0107 jednorazowej amortyzacji. Mo\u017cesz to zrobi\u0107 w miesi\u0105cu, w kt\u00f3rym oddasz \u015brodek trwa\u0142y do u\u017cywania, lub w miesi\u0105cu nast\u0119pnym. W przypadku prowadzenia ksi\u0119gowo\u015bci na podstawie KPiR, jednorazowy odpis amortyzacyjny wpisujesz w kolumnie 13 ksi\u0119gi (pozosta\u0142e wydatki).<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-eb74fe5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eb74fe5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-aa751e8\" data-id=\"aa751e8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-650e9b5 elementor-widget elementor-widget-heading\" data-id=\"650e9b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Jednorazowa amortyzacja de minimis<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-52e82cd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"52e82cd\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1839915\" data-id=\"1839915\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-84e0da9 elementor-widget elementor-widget-text-editor\" data-id=\"84e0da9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Je\u017celi dopiero rozpocz\u0105\u0142e\u015b dzia\u0142alno\u015b\u0107 gospodarcz\u0105 w danym roku podatkowym lub jeste\u015b ma\u0142ym podatnikiem, mo\u017cesz skorzysta\u0107 z jednorazowej amortyzacji w ramach pomocy de minimis. W 2024 roku limit wynosi 230 000 z\u0142 (odpowiadaj\u0105cy 50 000 euro).<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Podsumowuj\u0105c, umorzenie i amortyzacja \u015brodk\u00f3w trwa\u0142ych to procesy kluczowe dla w\u0142a\u015bciwego zarz\u0105dzania maj\u0105tkiem firmy. Tak\u017ce do optymalizacji koszt\u00f3w podatkowych. Wyb\u00f3r odpowiedniej metody amortyzacji, uwzgl\u0119dniaj\u0105cej specyfik\u0119 u\u017cytkowania i charakter poszczeg\u00f3lnych \u015brodk\u00f3w trwa\u0142ych, pozwala na bardziej precyzyjne i efektywne rozliczanie ich warto\u015bci.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Niezale\u017cnie od wybranej metody, zrozumienie zasad amortyzacji pomo\u017ce Ci w lepszym planowaniu finansowym. Ponadto w utrzymaniu zdrowej kondycji finansowej firmy. Dzi\u0119ki znajomo\u015bci przepis\u00f3w i dost\u0119pnych opcji mo\u017cesz lepiej kontrolowa\u0107 koszty. Moz\u0119sz tak\u017ce bardziej \u015bwiadomie korzysta\u0107 z dost\u0119pnych ulg i odpis\u00f3w. W efekcie przyczyni si\u0119 to do zwi\u0119kszenia efektywno\u015bci prowadzonej dzia\u0142alno\u015bci gospodarczej.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c494747 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c494747\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c26f18e\" data-id=\"c26f18e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f125da4 elementor-widget elementor-widget-text-editor\" data-id=\"f125da4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Autor:<\/span><br><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Agnieszka Fida<\/span><br><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Specjalista ds. ksi\u0119gowo\u015bci<\/span><br><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Publikacja: 05.12.2024 r.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-eeb36d8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eeb36d8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-eef1a78\" data-id=\"eef1a78\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-98af797 elementor-widget elementor-widget-image\" data-id=\"98af797\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/wyprobuj-bezplatnie?ref=porady-eksperta\" target=\"_blank\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"829\" height=\"124\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/07\/baner-wordpress_1-1.png\" class=\"attachment-full size-full wp-image-13730\" alt=\"baner Pobierz bezp\u0142atnie program do KPiR - Formsoft SKP\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/07\/baner-wordpress_1-1.png 829w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/07\/baner-wordpress_1-1-300x45.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/07\/baner-wordpress_1-1-768x115.png 768w\" sizes=\"(max-width: 829px) 100vw, 829px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<div class=\"heateor_sss_sharing_container heateor_sss_horizontal_sharing\" data-heateor-ss-offset=\"0\" data-heateor-sss-href='https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/umorzenie-srodkow-trwalych'><div class=\"heateor_sss_sharing_ul\"><a aria-label=\"Facebook\" class=\"heateor_sss_facebook\" 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