Testul de depreciere a stocurilor de marfuri, subcontul "Anvelope"

Sold final la 31.12.2107 Pret de vinzare

Valoare de Valoare de Pret 1 un.
Nr. Denumirea articolului bilant Cantitate bilant / 1 un. (cu TVA)

1 Grupa "Anvelope 165/70/R14" 23,200.00 58 400 496

2 Grupa "Anvelope 175/70/R13" 16,800.00 42 400 485

3 Grupa "Anvelope, 185/65 R15" 119,631.28 184 650.17 575

4 Grupa "Anvelope 185/70/R14" 106,262.52 156 681.17 506

5 Grupa "Anvelope 195/65/R15" 98,430.14 142 693.17 642

6 Grupa "Anvelope 205/60/R16" 51,920.00 88 590 713

7 Grupa "Anvelope 205/70/R15" 51,300.00 76 675 756

Total 467,544
Pret de vinzare Testul de depreciere Documentarea pretului de piata
Pret 1 un. Pierdere din
(fara TVA) VB ≥ VRN ? depreciere Link

C:\Users\Евгений\
413.33 - - http://www.desire.md/ro/catalog/auto_electronics/tires_and_wheels/ty
Desktop\165.70.R14

404.17 - - http://www.desire.md/ro/catalog/auto_electronics/tires_and_wheels/ty

479.17 Da 31,464.61 http://www.desire.md/ro/catalog/auto_electronics/tires_and_wheels/ty

C:\Users\Евгений\
421.67 Da 40,482.52 http://www.desire.md/ro/catalog/auto_electronics/tires_and_wheels/ty
Desktop\185.70.R14

535.00 Da 22,460.14 http://www.desire.md/ro/catalog/auto_electronics/tires_and_wheels/ty

C:\Users\Евгений\
594.17 - - http://www.desire.md/ro/catalog/auto_electronics/tires_and_wheels/ty
Desktop\205.60.R16

C:\Users\Евгений\
630.00 Da 3,420.00 http://www.desire.md/ro/catalog/auto_electronics/tires_and_wheels/ty
Desktop\205.70.R15

97,827
21%
ctronics/tires_and_wheels/tyres/rosava/premiorri-viamaggiore-165-70-r14-00-00047069/default.aspx

ctronics/tires_and_wheels/tyres/rosava/bc-20-175-70-r13-00-00004164/default.aspx

ctronics/tires_and_wheels/tyres/kama/euro-236-185-65-r15-00-00004170/default.aspx

ctronics/tires_and_wheels/tyres/kama/breeze-nk-132-185-70-r14-00-00037986/default.aspx

ctronics/tires_and_wheels/tyres/belshina/bel-337-195-65-r15-00-00040949/default.aspx

ctronics/tires_and_wheels/tyres/rosava/premiorri-viamaggiore-205-60-r16-00-00047088/default.aspx

ctronics/tires_and_wheels/tyres/rosava/wq-102-205-70-r15-00-00014954/default.aspx
Testul de depreciere a Imobilizărilor Corporale, subcontul "Mijloace de transport", Conform SNC

Valoare de Pret de vinzare

bilant la Pret
Nr. Denumirea articolului de marfuri 31.12.2017 (cu TVA)

1 Mercedes 2541, An 2008, Capacitate 12,541cm, VIN: SDR54F3G1HJ2564 557,623 590,000

2 DAF CF85.460, An 2009, Capacitate 12,902cm, VIN: FGT231D1S9R2365 491,117 590,000

3 IVECO Pompă, An 2000, Capacitate 13,798cm, VIN: ARK651G1H9J1267 785,141 1,138,000

4 IVECO STRALIS, An 2005, Capacitate 430cm, VIN: RTF654A7RT56Y887 274,199 100,000

Total 2,108,080
 Dt 721 Ct 129 65,956

Pret de vinzare Testul de depreciere Documentarea pretului de piata

Pret Pierdere din
(fara TVA) VB ≥ VRN ? depreciere Link

C:\Users\Евгений\
491,667 Da 65,956 Desktop\Mercedes
https://999.md/ru/23480872
2541.png

C:\Users\Евгений\
491,667 - - https://999.md/ru/45943761
Desktop\DAF CF.png

C:\Users\Евгений\
948,333 - - https://999.md/ru/49686124
Desktop\IVECO.png

C:\Users\Евгений\
83,333 Da 190,866 Desktop\ https://999.md/ru/49918085
IVECO_Stralis.png
2,015,000 256,822
12%
1. Estimarea Valorii de utilizare a mijloacelor de transport
Statistica anilor precedenti, Profit brut Prognoza
Nr. Denumirea articolului an 2015 an 2016 an 2017 Venit mediu an 2018
1 Mercedes 2541, An 2008, Cap 192,567 149,233 191,118 177,639 177,639
2 DAF CF85.460, An 2009, Capac 171,258 167,259 169,221 169,246 169,246
3 IVECO Pompă, An 2000, Capac 241,658 187,967 237,154 222,260 222,260
4 IVECO STRALIS, An 2005, Capa 45,841 31,658 49,851 42,450 42,450

2. Testul de depreciere a Imobilizărilor Corporale, subcontul "Mijloace de transport", Conform IAS 36

Testul de depreciere
Valoarea rea- Valoarea Valoarea Valoare
Nr. Denumirea articolului lizabila netă de utilizare recuperabilă de bilant VB ≥ VR ?
1 Mercedes 2541, An 2008, Cap 491,667 563,093 563,093 557,623 -
2 DAF CF85.460, An 2009, Capac 491,667 536,487 536,487 491,117 -
3 IVECO Pompă, An 2000, Capac 948,333 842,539 948,333 785,141 -
4 IVECO STRALIS, An 2005, Capa 83,333 160,919 160,919 274,199 Da
Total 2,015,000 2,108,080
 Prognoza Profitului brut Profit brut actualizat
an 2019 an 2020 an 2021 an 2022 an 2018 an 2019 an 2020 an 2021 an 2022
177,639 177,639 177,639 - 161,490 146,809 133,463 121,330 -
169,246 169,246 169,246 - 153,860 139,873 127,157 115,597 -
222,260 222,260 222,260 222,260 202,054 183,686 166,987 151,806 138,006
42,450 42,450 42,450 42,450 38,591 35,083 31,893 28,994 26,358

Testul de depreciere
Pierdere din
depreciere
-
-
-
113,280
113,280
5%
 Total
563,093
536,487
842,539
160,919