Amortizarea Deprecierea

Imobilizări necorporale în Imobilizări necorporale în Fond

imobilizărilor imobilizărilor
curs de execuție exploatare comercial
necorporale necorporale
Dt111 Ct521 Dt112 Ct 521,522 Dt111 Ct113 Dt721 Ct114 Dt 721 Ct115
Dt534 Ct521 Dt534 Ct 521,522 Dt121 Ct113 Dt721 Ct111,112 Dt116 Ct621
Dt111 Ct313 Dt112 Ct313 Dt712 Ct113 Dt114 Ct621 Dt117 Ct115
Dt111 Ct314 Dt112 Ct314 Dt713 Ct113
Dt111 Ct622 Dt112 Ct622 Dt714 Ct113
Dt111 Ct612 Dt112 Ct111 Dt812 Ct113
Dt111 Ct211,213, Dt112 Ct612 Dt821,811 Ct113
214,531,533,541,812 Dt721,722,723 Ct 112 Dt113 Ct112
Dt112 Ct111 Dt714 Ct 112
Dt714 Ct111 Dt113 Ct112
Dt713 Ct534
Dt721,722,723 Ct111

Lichidarea obiectelor de
Imobilizări corporale în curs de execuție Mijloace fixe Operațiuni de vînzare
mijloace fixe
Dt121 Ct521 Dt123 Ct521 Dt124 Ct123 Dt721 Ct123
Dt534 Ct521 Dt534 Ct521 Dt721 Ct123 Dt124 Ct123
Dt121 Ct313 Dt123 Ct313 Dt721 Ct531,533, 541,211,812 Dt234 Ct621
Dt121 Ct314 Dt123 Ct314 Dt538 Ct531, 533,541,211 Dt234 Ct534
Dt121 Ct622 Dt123 Ct622 Dt211 Ct123 Dt242 Ct234
Dt121Ct211,213,214,124,531,533,541,812 Dt123 Ct121 Dt211 Ct621
Dt123 Ct121 Dt123 Ct612 Dt721 Ct123
Dt714 Ct121 Dt123 Ct427
Dt721,722,723 Ct121

Lipsă la inventariere Amortizarea mijloacelor fixe Deprecierea mijloacelor fixe

Dt714 Ct123 Dt121 Ct124 Dt721 Ct129
Dt124 Ct123 Dt712 Ct124 Dt721 Ct123
Dt226 Ct612,535,424 Dt713 Ct124 Dt129 Ct621
Dt226 Ct534 Dt714 Ct124 Dt123 Ct621
Dt821 Ct124
Dt124 Ct123

Leasing financiar la Leasing operațional la

Leasing financiar la locatar Leasing operațional la locatar
locator locator
Dt123 Ct421 Dt171 Ct123 Dt911 Dt123 Ct123
Dt421 Ct541 Dt261 Ct171 Dt713,821 Ct544 Dt124 Ct124
Dt541 Ct544 Dt161 Ct424 Dt534 Ct544 Dt711 Ct124
Dt711 Ct544 Dt232 Ct161 Dt544 Ct242 Dt231 Ct611
Dt231 Ct232 Ct911 Dt231 Ct534
Dt424 Ct535 Dt241 Ct231
Dt535 Ct611
Dt231 Ct611