Última Atualização 30 de março de 2021
QUESTÃO ERRADA: Considere a aquisição de um ativo de uso por R$ 20.000,00, com vida útil estimada de 5 anos e valor residual de 10% de seu custo histórico. Para o cálculo da depreciação, a empresa utiliza o método de quotas constantes ou soma dos dígitos dos anos. Com base na situação hipotética apresentada, julgue o seguinte item. Ao final do 3.º ano, o valor contábil do bem se igualaria, independentemente do método de depreciação escolhido.
Método das Cotas Constantes:
Valor do ativo: 20.000,00
Vida útil: 5 anos
Valor residual: 10% x 20.000 = 2.000
Valor Depreciável: 18.000
Depreciação anual: 3.600
VALOR CONTÁBIL ao final do 3.º ano: 20.000 – 3.600×3 = 9.200
Método da Soma dos Dígitos Decrescentes:
Valor do ativo: 20.000,00
Vida útil: 5 anos
Valor residual: 10% x 20.000 = 2.000
Valor Depreciável: 18.000
Como são 5 anos = 1 + 2 + 3 + 4 + 5 = 15
1º ano: 18.000 x 5/15 = 6.000
2º ano: 18.000 x 4/15 = 4.800
3º ano: 18.000 x 3/15 = 3.600
Ao final dos 3 anos a depreciação acumulada será de 14.400.
VALOR CONTÁBIL ao final do 3.º ano: 20.000 – 14.400 = 5.600
Importante lembrar que, quando ele não específica qual é o método da soma dos dígitos, devemos utilizar o decrescente.
QUESTÃO ERRADA: Se um ativo, cujo valor de aquisição é R$ 60.000,00, é depreciado pelo método de horas de trabalho, considerando uma vida útil de 10 anos e 600 horas de trabalho por ano, então, a quota de depreciação mensal será constante e igual a R$ 500,00.
QUESTÃO ERRADA: A Cia. do Asfalto adquiriu, em 31/12/2014, uma máquina por R$ 394.000,00, à vista. A vida útil econômica estimada desta máquina, na data de aquisição, era 20 anos e o valor residual era R$ 34.000,00. Em 31/12/2015, a Cia. reavaliou que a vida útil remanescente da máquina era 10 anos e o valor residual era R$ 20.000,00. Com base nestas informações, o valor da depreciação acumulada evidenciado no Balanço Patrimonial da Cia. do Asfalto, sabendo que a empresa se utiliza do método das quotas constantes, em 31/12/2016, foi, em reais: 53.600,00.
Depreciação
(Custo de aquisição – valor residual)/ vida útil
= (394.000-34.000)/20
= 360.000/20
= 18.000 de depreciação anual
Valor contábil no BP: 394.000-18.000 = 376.000
Reavaliação da vida útil
(Custo de aquisição – valor residual)/ vida útil
= (376.000-20.000)/ 10
= 356.000/ 10
= 35.600 de depreciação anual
Valor contábil no BP: 376.000 – 35.600 = 340.400
TOTAL de depreciação acumulada: 394.000 – 340.400 = 53.600
QUESTÃO CERTA: A Cia. Industrial adquiriu, em 31/12/2013, uma máquina por R$ 300.000,00 à vista. Na data de aquisição, a vida útil econômica estimada da máquina era 20 anos e o valor residual R$ 20.000,00. Em 31/12/2014, após o reconhecimento da despesa de depreciação referente ao ano de 2014, a empresa reavaliou a vida útil da máquina e estimou que a vida útil remanescente era 15 anos e o valor residual R$ 16.000,00. Sabendo que a Cia. Industrial utiliza o método das cotas constantes para cálculo da despesa de depreciação, o valor da depreciação acumulada evidenciado no Balanço Patrimonial de 31/12/2015 foi, em reais: 32.000,00.
Depreciação método das cotas constantes = (Custo de aquisição – valor residual) /tempo
31/12/2013 até 31/12/2014 = 1 ano
= (300.000-20.000)/20
= 14.000 de depreciação
Depreciação acumulada = 14.000
Valor contábil = 286.000
31/12/2014 até 31/12/2015 = 1 ano
= (286.000-16.000)/15
= 18.000 de depreciação
Depreciação acumulada = 14.000+18.000 = 32.000
Valor contábil = 268.000
QUESTÃO ERRADA: Os dados a seguir referem-se à aquisição de computadores por uma entidade pública com o objetivo de melhorar e otimizar os serviços prestados à sociedade.
Após 3 anos de uso desses computadores, foi feita a contratação de laudo técnico sobre a recuperabilidade das máquinas utilizadas, por recomendação de um auditor ao gestor patrimonial. Conforme o laudo, o valor líquido de venda dos computadores era de R$ 80.000 e o valor em uso, de R$ 100.000. Caso a entidade aliene esse ativo em julho de 2021 pelo valor de R$ 50.000, haverá um ganho de R$ 10.000.
Preço à vista = 300.000
Impostos não recuperáveis (20%) = 60.000
Valor do bem registrado incialmente = 360.000
Valor residual = 0
Vida útil = 4 anos
Logo, pelo método das cotas constantes, temos o seguinte:
Depreciação anual = 90.000
A questão pede o valor contábil em julho de 2021. Para tanto, temos que descobrir a depreciação mensal e calcular a depreciação acumulada até julho de 2021.
Isso dá exatamente 42 meses ou 3 anos e meio. Portanto, temos que a depreciação acumulada é de 3,5 x 90.000 = 315.000.
Logo o Valor contábil Líquido em julho de 2021 é de 360.000 – 315.000 = 45.000
Assim, caso a entidade aliene o ativo por 50.000, o ganho será de 5.000, e não de 10.000.
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ich mich auf flache Strecken und Wanderwege. In solchen Fällen empfehle ich richtige Wander- bzw.
Trekking-Schuhe. Welche Hersteller produzieren hochwertige Nordic Walking Schuhe?
Wenn Du allerdings planst, einen Berg zu erklimmen oder viel bergab zu walken,
bringt Dir die Abrollbewegung natürlich nicht viel.
Bei Schuhen solltest Du niemals knapsen. Das gilt natürlich auch für Nordic Walking
Schuhe. In der Mehrzahl Hersteller bieten ihre Schuhe sowohl in Herren- als auch
in Damen-Varianten an. Oder eben direkt Unisex-Versionen. Kann man Laufschuhe als Alternative nutzen? Wenn Sie mich
*so* fragen: Ich selbst verwende beim Sport normale
Laufschuhe. Subjekt greife am liebsten auf renommierte
Marken wie Reebok, Adidas, Ecco oder Asics zurück.
Ich selbst sehe mich allerdings auch nur als Hobby-Nordic-Walker, der
zwar sehr zurückflirten dieser Sportart ist und jede Gelegenheit dafür
nutzt, allerdings muss ich bezüglich der Effizienz keine
100 Prozent erreichen. Von Straßenschuhe oder High-Heels würde ich allerdings auf jeden Fall abraten. Ich habe
den Sport zum Test auch schon mit normalen Straßenschuhen ausprobiert, allerdings bin ich dabei nicht
in den richtigen Rhythmus gekommen. Das is nich optimal – das weiß ich.
Bereits wenig später taten mir die Füße weh. Beim Kauf von Nordic walking Schuhen solltest Du die verschiedenen Eigenschaften bedenken, die ich Dir in diesem Artikel nähergebracht habe.
Allerdings: Wenn Du erstmal nur in die Sportart reinschnuppern möchtest, kannst
Du Laufschuhe ohne Gewissensbisse verwenden. Kaufe die Schuhe unbedingt in der
passenden Größe und gehe keine Kompromisse ein. Deine Füße werden es Dir danken!
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Bei Eigenbelegen handelt es sich um Belege, die von einem Unternehmen selbst erstellt wurden.
Wenn ein Unternehmen also Waren an an anderes Unternehmen verkauft und für diesen Verkauf eine Rechnung erstellt, handelt es sich dabei um einen Eigenbeleg.
Konkret muss der Steuerpflichtige Quittungen oder Rechnungen vorlegen können, andernfalls kann keine steuerliche Absetzung erfolgen.
Im Steuerrecht gilt der Grundsatz, dass
alle betrieblichen oder beruflichen Aufwendungen immer nachgewiesen werden müssen. Es kann allerdings vorkommen, dass ein solcher
Beleg nicht länger vorhanden ist. Beispielsweise kann er auf einer
Geschäftsreise schlichtweg verloren worden sein. Durchaus üblich und erlaubt ist ein solcher Eigenbeleg hingegen bei kleineren Ausgaben nur Trinkgeldern oder Münzgeld für
den Kopierer. Weiterhin muss genau belegt werden, wie
der Preis zustande gekommen ist. Dann können Eigenbelege als absolute Notlösung genutzt werden, die teilweise vom Finanzamt anerkannt werden. Beispielsweise kann die
Preisliste eines Restaurants beigelegt werden. Sollte das Finanzamt den Eigenbeleg dann anerkennen, so ist ein Vorsteuerabzug nicht möglich, weil hierfür immer eine ordentliche Rechnung ausgestellt werden muss.
Auch der Grund für die Ausstellung des Eigenbelegs muss angegeben werden. Sollte der Steuerpflichtige mit seinem Eigenbeleg die oben genannten Anforderungen erfüllen, so stellt dies noch keine Garantie für die
Absetzbarkeit der Aufwendung dar. Neben den notwendigen Pflichtangaben muss das Finanzamt die Betriebsausgabe der Höhe nach kein Wunder.
Zudem sieht das Finanzamt eine Höchstgrenze von 150
Euro für die Absetzbarkeit bei Eigenbelegen vor.
Damit kommt die Grenze derjenigen von Kleinbetragsrechnungen gleich.
Zudem muss es sich bei der Aufwendung wirklich um einen Geschäftsvorfall handeln, Unternehmer können nicht einfach
den Einkauf beim Bäcker absetzen. Beide Belege
weisen nur minimale Eckdaten zum jeweiligen Geschäftsvorfall auf,
weshalb größere Summen nicht ankommen können. Häufig genutzt werden Eigenbelege, um in geordneten Bahnen eines
Geschäftsessens bezahltes Trinkgeld zu quittieren. Denn dieses wird meist nicht auf der eigentlichen Rechnung des Restaurants ausgewiesen.
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Oft spielen jedoch auch Gründe wie der Beruf und das soziale Umfeld eine Rolle.
In manchen Lebenslagen empfiehlt es sich nun einmal nicht,
von Kopf bis Fuß mit Farbe bekleistert zu sein. Auch wenn dies ein Umstand ist,
den es meiner Meinung nach zu ändern gilt. So oder
so sind kleine Tattoos auch für Erfahrene kein Unding.
Kleine Tattoos und die Dauer: Das Stechen bei
kleinen Tattoos dauert meist nicht allzu lange und die Kosten halten sich in Grenzen. Doch das ist ein anderes Thema.
Auch wenn Letzteres wohl eher weniger ausschlaggebend bei einer Entscheidung
sein sollte. Kleine Tattoos und der Schmerz: Auch der Faktor Schmerz spielt bei
einem kleinen und filigranen Motiv oft eher eine kleine Rolle
und sollte man irgendwann unzufrieden mit seiner Entscheidung werden, lassen sich die Tattoos
leicht covern oder lasern. Doch dazu später mehr. Kleine Tattoos als Erinnerung:
Kleine Tattoos sind auch deshalb so beliebt, weil sie eine gute und dezente Möglichkeit bieten, Erinnerungen, zum Beispiel an einen Urlaub,
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Das Maori Tattoo oder traditionell auch ta moko genannt, gehört zu den beliebtesten Tätowierungen schlechthin. In letzter Zeit liegen solche
Tätowierungen sogar wieder ziemlich im Trend.
Sowohl Männer als auch Frauen mögen diese Art Tribal Tattoos und lassen sie sich oft auf unterschiedlichen Körperstellen stechen. Heutzutage unterscheidet sich selbstverständlich die Tätowierungsmethode wesentlich
von der traditionellen, die in Polynesien und Neuseeland von den einheimischen Stämmen eingesetzt wurde.
Trotzdem möchten wir an dieser Stelle schon ein paar Worte über die uralte Tradition des Maori Tattoos verlieren. Welche sind
überhaupt die Maori? So wird eigentlich das indigene Volk Neuseelands genannt, das ursprünglich aus Polynesien kam.
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intakte Kultur hatte, die reich an einzigartigen Sitten und Bräuchen war, welche für Europäer ganz unbekannt und unverständlich waren. So ein Ritual war nämlich das Tätowieren.
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Hier oben ist es doch schrecklich einsam! „Piep,
piep!” sagte da eine kleine Maus und huschte hervor; und dann kam noch eine kleine. Sie beschnüffelten den Tannenbaum, und dann schlüpften sie zwischen seine Zweige. ” sagten die kleinen Mäuse.
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Da sich Einbrecher den Zugang meist durch ein Kellerfenster oder Erdgeschossfenster verschaffen, sollten Sie an zusätzliche Sicherheitsmaßnahmen denken. Bei einem frei zugänglichen Kellerfenster kann neben anderen Maßnahmen z.
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mit einer Ornamentverglasung oder einer nachträglich angebrachten Folie erreichen. Die Abmessungen eines Fensters bestimmen, ob es zweiflügelig sein kann und darf.
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gibt es durchaus verschiedene typisierte Fenster mit
Richtmaßen, die sich an der Mauerwerks-DIN orientieren. Unter anderem kann ein Fenster mit einer Breite oder
Höhe von 40 cm keine zwei Fensterflügel haben. Nach DIN sind auch die Mindestgröße
für Rettungswege durch Fensteröffnungen und die Mindestbelichtungsfläche von Räumen, die für den Daueraufenthalt von Menschen bestimmt sind, festgelegt.
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Die Preise in der Tabelle sind natürlich nur
beispielhafte Preise für einzelne Fenstermodelle unterschiedlicher Hersteller.
Sie geben aber bereits einen guten Eindruck darüber,
wie unterschiedlich hoch die Preise für vergleichbar
große Fenster oft sein können. Kostencheck-Experte: Hier müssen zahlreiche Faktoren berücksichtigt werden, die hier mit einfließen. Frage:
Wovon hängt der Preis für ein dreifach verglastes Fenster in der
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Fenster-Einbau durch den Fachmann: Welche Kosten an der Zeit
sein rechnen? Das haben ja auch unsere Preisbeispiele bereits gezeigt.
Die Ausführung eines Fensters als da sind kann also sehr unterschiedlich sein, dadurch
können selbst bei vergleichbar großen Fenstern riesige Preisunterschiede entstehen. Frage: Inwieweit spielen die Rahmenmaterialien eine Rolle für den Preis?
Das zeigt beispielhaft auch die nachstehende Tabelle.
Kostencheck-Experte: Das Material, aus dem der Rahmen grundlegend
besteht, hat eine ganz wesentliche preisentscheidende Wirkung.
Zwischen Kunststoff und Aluminium liegen in unserem Beispiel beinahe 100 % Preisunterschied.
Das zeigt, welchen Einfluss allein das Rahmenmaterial auf den Preis der Fenster hat.
Hochgerechnet auf die Fenster eines ganzen Hauses kann das die Kosten also beinahe verdoppeln.
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Da sich Einbrecher den Zugang meist durch ein Kellerfenster oder
Erdgeschossfenster verschaffen, sollten Sie an zusätzliche Sicherheitsmaßnahmen denken. Bei einem frei zugänglichen Kellerfenster kann neben anderen Maßnahmen z.
B. auch ein zusätzliches Fenstergitter angebracht werden. Auch Lichtschächte können effektiv gegen das Aufhebeln gesichert werden.
Möchten Sie im Kellerwohnraum zusätzlich Ihre Privatsphäre schützen, können Sie das mit einer Ornamentverglasung oder einer nachträglich angebrachten Folie erreichen. Die Abmessungen eines Fensters bestimmen, ob es
zweiflügelig sein kann und darf. Auftreten zwar keine nach DIN festgelegten Doppelflügelfenster Maße, dennoch
gibt es durchaus verschiedene typisierte Fenster mit Richtmaßen, die sich
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einer Breite oder Höhe von 40 cm keine zwei Fensterflügel haben. Nach DIN sind auch die Mindestgröße für Rettungswege durch Fensteröffnungen und die Mindestbelichtungsfläche von Räumen,
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Der Rahmen fällt bei einem Fenster nicht weiter ins Auge.
Als Träger der Verglasung ist er ein unverzichtbarer Bestandteil des
Bauelements. Laut Institut Wohnen und Umwelt (IWU) macht er allerdings zwischen 15 und 35 Prozent des gesamten Fensters aus.
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Bauteil, das die Stabilität ausmacht. Er ist fest in dem Mauerwerk verankert und bildet damit die Basis
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jemand nicht, um sich gut zu Fenstern in verschiedenen Formen verarbeiten zu lassen. Die Zwischenräume sind mit isolierenden Gasen gefüllt, um eine
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