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fost semnate la 5 martie 201X+1.
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la 31 decembrie 201X:
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Reguli generale
5HFXQRDWHUHDLHYDOXDUHDLQLLDO
 5HFXQRDWHUHD LQLLDO D LPRELOL]ULORU VH HIHFWXHD] SH RELHFWH GH HYLGHQ vQ FRQWLQXDUH 
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FRPSOH[FXSULQGHFvWHYDFRPSRQHQWHHQWLWDWHDSRDWHFRQWDELOL]DDFHDVWLPRELOL]DUHFDXQRELHFWXQLF
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FRQGLLL
 RELHFWXOHVWHLGHQWLILFDELOLFRQWURODELOGHHQWLWDWH
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 HVWHSUREDELOFHQWLWDWHDYDRELQHEHQHILFLLHFRQRPLFHYLLWRDUHGLQXWLOL]DUHDRELHFWXOXLL
 FRVWXOGHLQWUDUHDRELHFWXOXLSRDWHILHYDOXDWvQPRGFUHGLELO
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 SUHXO GH FXPSUDUH WD[HOH YDPDOH LPSR]LWHOH L WD[HOH QHUHFXSHUDELOH FX VFGHUHD WXWXURU
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LPRELOL]ULORU SHQWUX H[SORDWDUH 7UDQVPLWHUHD RELHFWHORU UHVSHFWLYH vQ H[SORDWDUH VH vQUHJLVWUHD] FD
PDMRUDUHDLPRELOL]ULORUDIODWHvQXWLOL]DUHLGLPLQXDUHDLPRELOL]ULORUvQFXUVGHH[HFXLH
Exemplul 1. 2HQWLWDWHDDFKL]LLRQDWXQXWLODMWHKQRORJLFODSUHGHOHL&RVWXULOHGLUHFW
atribuibile includ: costul serviciilor de transport - OHLFRVWXULOHFXSHUVRQDOXODIHUHQWHvQFUFULLGHVFUFULL- OHLLFRVWXULOHDIHUHQWHSXQHULLvQIXQFLXQHLWHVWULLDFWLYXOXL- 12 000 lei.
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OHLOHLOHLOHL OHLFDPDMRUDUHDLPRELOL]ULORUFRUSRUDOHvQFXUV
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PDMRUDUHDPLMORDFHORUIL[HLGLPLQXDUHDLPRELOL]ULORUFRUSRUDOHvQFXUVGHH[HFXLH
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reziduDODDFHVWXLD- 3 000 lei, durata de utilizare - 5 ani.
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duratei de XWLOL]DUHSRWILIDEULFDWHGHSLHVH(IHFWLYvQSULPXODQGHH[SORDWDUHDXIRVWIDEULFDWH
SLHVHvQFHOGH-al doilea - vQFHOGH-al treilea - vQDOSDWUXOHD- vQDO
cincilea an 55 000 piese.
n baza datelor din e[HPSOXDPRUWL]DUHDFDOFXODWSHQWUXRSLHVHVWHHJDOFXOHL
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vQOHL
3HULRDGD &RVWXOGH 1RUPD
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Amortizarea
Amortizarea
9DORDUHD
intrare DPRUWL]ULL calculare a
DQXDO
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 (QWLWDWHD DOHJH GH VLQH VWWWRU PHWRGHOH GH DPRUWL]DUH L OH VSHFLILF vQ SROLWLFLOH FRQWDELOH
0HWRGHOH DOHVH WUHEXLH V UHIOHFWH PRGHOXO VFKHPD RELQHULL EHQHILFLLORU HFRQRPLFH GLQ XWLOL]DUHD
LPRELOL]ULORUGHFWUHHQWLWDWH
 QFD]XOvQFDUHVHFRQVWDWRPRGLILFDUHVHPQLILFDWLYvQPRGHOXOGHRELQHUHDEHQHILFLLORU
HFRQRPLFHYLLWRDUHGHODXWLOL]DUHDRELHFWXOXLPHWRGDDSOLFDWGHDPRUWL]DUHXUPHD]DILVFKLPEDW2
DVWIHOGHPRGLILFDUHvQHVWLPULOHFRQWDELOHVHFRQWDELOL]HD]vQFRQIRUPLWDWHFX61&3ROLWLFLFRQWDELOH
moGLILFULDOHHVWLPULORUFRQWDELOHHURULLHYHQLPHQWHXOWHULRDUH
Exemplul 6. 8WLOL]vQGGDWHOHGLQH[HPSOXOVSUHVXSXQHPFHQWLWDWHDvQFXUVXOSULPXOXLDQGH
exploatare a strungului a calculat amortizarea acestuia conform metodei liniare. Peste un an a devenit
FODUFvQDQLLXOWHULRULVWUXQJXOYDILH[SORDWDWPDLLQWHQVLYROXPXOOXFUULORUH[HFXWDWHFXXWLOL]DUHD
DFHVWXLD DQXDO YD FUHWH 'LQ DFHVW PRWLY HQWLWDWHD D GHFLV V FDOFXOH]H DPRUWL]DUHD RELHFWXOXL GXS
metoda de diminuare a soldului.
Q ED]DGDWHORUGLQH[HPSOXDPRUWL]DUHDDQXDODVWUXQJXOXLVHGHWHUPLQvQPRGXOSUH]HQWDWvQ
WDEHOXO
7DEHOXO
$MXVWDUHDDPRUWL]ULLFDOFXODWHDVWUXQJXOXLODWUHFHUHDGHODPHWRGDOLQLDUODPHWRGDGHGLPLQXDUH
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calculare a
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 OHL1RUPDPDMRUDWDDPRUWL]ULLSHQWUXSHULRDGDUPDVDQLHVWHGH>DQL[
@$FHDVWQRUPVHDSOLFODYDORDUHDFRQWDELODDFWLYXOXLGXSSULPXODQGHXWLOL]DUHIUVFGHUHD
YDORULLUH]LGXDOHLFRQVWLWXLH OHL
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vQFHSvQGFXGDWDWUDQVPLWHULLvQXWLOL]DUHVDXFXSULPD]LDOXQLLFDUHXUPHD]GXSOXQDWUDQVPLWHULLvQ
XWLOL]DUH5HVSHFWLYFDOFXODUHDDPRUWL]ULLRELHFWXOXLvQFHWHD]
 ODGDWDH[SLUULLGXUDWHLGHXWLOL]DUHLVDXLHLULLRELHFWXOXL VDX
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RELHFWXOXL
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FRPSHQVDLL GH OD WHUL SUHFXP L RULFH DFKL]LLL L FRQVWUXFLL XOWHULRDUH GH RELHFWH GH vQORFXLUH VH
vQUHJLVWUHD] vQ PRG VHSDUDW &RPSHQVDUHD GH OD WHUL SHQWUX LPRELOL]ULOH GHSUHFLDWH SLHUGXWH VDX
vQVWULQDWHVHUHFXQRVFFDYHQLWXULvQED]DFRQWDELOLWLLGHDQJDMDPHQWH'HVSJXELULOHQXVHUHFXQRVF
FDGLPLQXDUHDSLHUGHULLGLQGHSUHFLHUHVDXDFRVWXULORUGHUHVWDXUDUHvQED]DSULQFLSLXOXLQHFRPSHQVULL
Exemplul 7. Q XUPD XQXL LQFHQGLX D IRVW GLVWUXV SDULDO R FOGLUH &RQIRUP FHULQHORU 61&
'HSUHFLHUHDDFWLYHORUHQWLWDWHDDUHFXQRVFXWRSLHUGHUHGLQGHSUHFLHUHSHQWUXDFHVWRELHFWvQVXPGH
  OHL Q FRQIRUPLWDWH FX SUHYHGHULOH FRQWUDFWXOXL vQFKHLDW FX DFHDVW HQWLWDWH compania de
DVLJXUDUHHVWHREOLJDWVSOWHDVFGHVSJXELULvQVXPGHOHL&RVWXOHIHFWLYDOVHUYLFLLORUGH



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pierderile din depreciere se cRQWDELOL]HD]SHXQFRQWVHSDUDW
QED]DGDWHORUGLQH[HPSOXHQWLWDWHDFRQWDELOL]HD]
SLHUGHULOH GLQ GHSUHFLHUHD FOGLULL vQ VXP GH   OHL FD PDMRUDUH FRQFRPLWHQW D
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LPRELOL]ULORUFRUSRUDOHLGDWRULLORUFXUHQWH
GHVSJXELULOH GH DVLJXUDUH vQ VXP GH   OHL FD PDMRUDUH D FUHDQHORU L YHQLWXULORU
FXUHQWH
'HUHFXQRDWHUHD
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 OLFKLGULL GLQ PRWLYXO X]XULL IL]LFH LVDX vQYHFKLULL PRUDOH GLVWUXJHULL vQ XUPD FDODPLWLORU
naturale HWF
 WUDQVPLWHULLvQVWULQULLFHGULLSULQYvQ]DUHvQED]DXQXLFRQWUDFWGHOHDVLQJILQDQFLDUVFKLPE
GRQDLHHWF
 QFD]XOLHLULLLPRELOL]ULLHQWLWDWHDvQUHJLVWUHD]GHFRQWDUHDDPRUWL]ULLRELHFWXOXLUHVSHFWLY
L SLHUGHULOH GLQ GHSUHFLHUH FRQWDELOL]DWH SH XQ FRQW VHSDUDW GDF DFHVWHD H[LVW FRQFRPLWHQW FX
diminuarea valorii obiectului
 n cazul lichLGULLVDXvQVWULQULLLPRELOL]ULORUSvQODH[SLUDUHDGXUDWHLGHXWLOL]DUHYDORDUHD
QHDPRUWL]DW HVWH FDVDW FD PDMRUDUH D FKHOWXLHOLORU FXUHQWH concomitent cu diminuarea valorii
LPRELOL]ULORU
Exemplul 8. O entitate dispune de un aparat tehnologic, FRVWXOGHLQWUDUHDFUXLDFRQVWLWXLH
 OHL GXUDWD GH XWLOL]DUH VWDELOLW  DQL YDORDUHD UH]LGXDO ILLQG HJDO FX ]HUR 'LQ PRWLYXO
vQYHFKLULLPRUDOHDDSDUDWXOXLHQWLWDWHDGHFLGHV-OOLFKLGH]HGXSDQLGHH[SORDWDUHDGLF cu 2 ani
vQDLQWHGH expirarea duratei probabile de utilizare.
QED]DGDWHORUGLQH[HPSOXODLHLUHDDSDUDWXOXLHQWLWDWHDFRQWDELOL]HD]
DPRUWL]DUHDDFXPXODWDRELHFWXOXLvQVXPGHOHL> OHLDQL[DQL@ ca
GLPLQXDUHFRQFRPLWHQWDDPRUWL]ULLLYDORULLLPRELOL]ULORUFRUSRUDOH
YDORDUHDFRQWDELODRELHFWXOXLvQVXPGHOHL OHL  OHL ca majorare a
FKHOWXLHOLORUFXUHQWHLGLPLQXDUHDYDORULLLPRELOL]ULORUFRUSRUDOH
 &RVWXULOHDIHUHQWHLHLULLLPRELOL]ULORUFRUSRUDOHVHFRQWDELOL]HD]vQFRQIRUPLWDWHFXSFW
LGLQSUH]HQWXOVWDQGDUG9DORDUHDDFWLYHORURELQXWHODLHLUHDLPRELOL]ULORUVHvQUHJLVWUHD]
FRQIRUPSFWGLQSUH]HQWXOVWDQGDUG
 QFDVULOH QHWH VDX YDORDUHD DOWHL IRUPH GH FRPSHQVDLH FDUH XUPHD] D IL SULPLWH GLQ
vQVWULQDUHDRELHFWXOXLGHLPRELOL]ULVHFRQWDELOL]HD]FDPDMRUDUHDFUHDQHORULYHQLWXULORUFXUHQWH
 5H]XOWDWXOSURILWXOVDXSLHUGHUHDGLQGHUHFXQRDWHUHDLPRELOL]ULORUVHGHWHUPLQFDGLIHUHQD
GLQWUHYHQLWXULLFKHOWXLHOLDIHUHQWHLHLULLRELHFWHORUUHVSHFWLYH
Exemplul 9. 2HQWLWDWHDYvQGXWXQFDOFXODWRUDOFUXLFRVWGHLQWUDUHFRQVWLWXLH 000 lei, durata
GHXWLOL]DUHDQLDPRUWL]DUHDDFXPXODWSvQODGDWDYvQ]ULLOHLYDORDUHDUH]LGXDOILLQG
HJDOFX]HUR3UHXOGHYvQ]DUHDRELHFWXOXLFRQVWLWXLH
varianta I - 8 000 lei;
varianta II - 5 000 lei.
QED]DGDWHORUGLQH[HPSOXSHQWUXDPEHOHYDULDQWHHQWLWDWHDFRQWDELOL]HD]
DPRUWL]DUHD DFXPXODW D RELHFWXOXL vQ VXP GH   OHL  FD GLPLQXDUH FRQFRPLWHQW D
amoUWL]ULLLYDORULLLPRELOL]ULORUFRUSRUDOH
YDORDUHDFRQWDELODRELHFWXOXLvQVXPGHOHL OHL  OHL ca majorare a
FKHOWXLHOLORUFXUHQWHLGLPLQXDUHDLPRELOL]ULORUFRUSRUDOH
&RQFRPLWHQW VH vQUHJLVWUHD] PDMRUDUHD FUHDQHORU L YHQLWXULORU FXUHQWH vQ VXP GH   OHL 
SHQWUXYDULDQWD,VDX OHLSHQWUXYDULDQWD,,
 3ULQ GHURJDUH GH OD FHULQHOH SFW  GLQ SUH]HQWXO VWDQGDUG YvQ]DUHD LPRELOL]ULORU
LQVWDODLLORUWHKQLFHHFKLSDPHQWHORUIRORVLWHGHDQWUHSUHQRUGRDUODH[HFXWDUHDXQXLFRQWUDFWFRQFUHWGH
FRQVWUXFLLVHFRQWDELOL]HD]FRQIRUP61&&RQWUDFWHGHFRQVWUXFLi



3DUWLFXODULWLOHFRQWDELOLWLLLPRELOL]ULORUQHFRUSRUDOH
 ,PRELOL]ULOH QHFRUSRUDOH LQFOXG LQYHQLLOH PUFLOH OLFHQHOH NQRZKRZXULOH IUDQFL]HOH
SURJUDPHOH LQIRUPDWLFH GHVHQHOH L PRGHOHOH LQGXVWULDOH ZHEVLWHXULOH GUHSWXULOH GH XWLOL]DUH D
LPRELOL]ULORUFRUSRUDOHSULPLWHVXEIRUPGHDSRUWODFDSLWDOXOVRFLDOGUHSWXULOHGHDXWRUGUHSWXULOHFDUH
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SUH]HQWXOVWDQGDUGFXH[FHSLDUHJXOLORUVSHFLILFHLDQXPH
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FD]XO XQHL SURJUDPHLQIRUPDWLFHVDXGRFXPHQWDLDMXULGLFvQ FD]XO XQHL OLFHQHVHUHFXQRVFODGDWD
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XQXLEUHYHWVDXDXQXLGHVHQLQGXVWULDOFUHDWGHHQWLWDWHVHUHFXQRVFODGDWDHOLEHUULLDFHVWRUD
 LPRELOL]ULOH QHFRUSRUDOH LQWHUFRQH[DWH FX DOWH LPRELOL]UL LQGLIHUHQW GH IDSWXO GDF QHFHVLW
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DFWLYLPRELOL]DWFHQHFHVLWOXFUULGHSUHJWLUH
Exemplul 10. O entitate n luna mai 201X a procurat pe un termen de 5 ani dreptul de utilizare a
PUFLLSHQWUXSURGXVXO;vQYDORDre de 35 OHLLGUHSWXOGHXWLOL]DUHDWHKQRORJLHLGHIDEULFDUHvQ
valoare de 40 OHL)DEULFDUHDSURGXVXOXLUHVSHFWLYHVWHLPSRVLELOIUXWLODMXOVSHFLDOFDUHDIRVW
DFKL]LLRQDWOD;vQYDORDUHGH OHLGDULQVWDODWLSXVvQIXQFLXQHOD;
QED]DGDWHORUGLQH[HPSOXHQWLWDWHDvQDQXO;FRQWDELOL]HD]
n mai:
 GUHSWXOGHXWLOL]DUHDPUFLLSHQWUXSURGXVXO;vQVXPGH OHLLGUHSWXOGHXWLOL]DUHD
WHKQRORJLHLGHIDEULFDUH vQVXPGH OHLFDPDMRUDUHFRQFRPLWHQWDLPRELOL]ULORUQHFRUSRUDOH
vQFXUVGHH[HFXLHLDGDWRULLORUFXUHQWH
n iunie:
 XWLODMXOVSHFLDO vQVXPGH OHLca PDMRUDUHFRQFRPLWHQWaLPRELOL]ULORUFRUSRUDOH
vQFXUVGHH[HFXLHLDGDWRULLORUFXUHQWH
vQDXJXVW
 SXQHUHD vQ IXQFLXQH D XWLODMXOXL VSHFLDO vQ VXP GH   OHL  FD PDMRUDUH D PLMORDFHORU
IL[HLGLPLQXDUHDLPRELOL]ULORUFRUSRUDOHvQFXUVGHH[HFXLH
 WUDQVPLWHUHD GUHSWXOXL GH XWLOL]DUH D PUFLL vQ VXP GH   OHL L D GUHSWXOXL GH XWLOL]DUH D
WHKQRORJLHLGHIDEULFDUHvQVXPDGH OHLFDPDMRUDUHDLPRELOL]ULORUQHFRUSRUDOHLGLPLQXDUHD
LPRELOL]ULORUQHFRUSRUDOHvQFXUVGHH[HFXLH
 &RVWXULOHGLUHFWDWULEXLELOHLPRELOL]ULORUQHFRUSRUDOHLQFOXGSODWDSHQWUXVHUYLFLLOHMXULGLFHL
GH FRQVXOWDQ WD[D GH VWDW SHQWUX vQUHJLVWUDUHD RELHFWHORU SURSULHWLL LQWHOHFWXDOH FRVWXULOH DIHUHQWH
HYDOXULLFRVWXULOHFHLQGHSUHJWLUHDSHQWUXXWLOL]DUHGXSGHVWLQDLHFRVWXULOHvQGDWRUULLFDSLWDOL]DWH
FRQIRUP61&&RVWXULOHvQGDWRUULLHWF
Exemplul 11. O eQWLWDWHFRQIRUPFRQWUDFWXOXL GHOLFHQ DSURFXUDW GUHSWXOGHXWLOL]DUHDXQXL
desen industrial pe un termen de 5 ani la valoare de 80 000 lei. 3ODWD SHQWUX VHUYLFLLOHMXULGLFHL GH
FRQVXOWDQFRQVWLWXLHOHLLDUFRVWXULOHDIHUHQWHHYDOXrii desenului industrial 1 200 lei. Costurile
FXSHUVRQDOXOFHLQGHSUHJWLUHDGHVHQXOXLLQGXVWULDOSHQWUXXWLOL]DUHDGXSGHVWLQDLHFRQVWLWXLH
lei.
QED]DGDWHORUGLQH[HPSOXHQWLWDWHDFRQWDELOL]HD]
FRVWXOGHLQWUDUHDLPRELOL]ULLQHFRUSRUDOHvQVXPGHOHLOHLOHL
OHL OHL FDPDMRUDUHFRQFRPLWHQWDLPRELOL]ULORUQHFRUSRUDOHvQFXUVGHH[HFXLHLDGDWRULLORU
FXUHQWH
WUDQVPLWHUHDvQIRORVLQDGUHSWXOXLGHXWLOL]DUHDGHVHQXOXLLQGXVWULDOvQVXPde  OHL
FDPDMRUDUHDLPRELOL]ULORUQHFRUSRUDOHLGLPLQXDUHDLPRELOL]ULORUQHFRUSRUDOHvQFXUVGHH[HFXLH
 &RVWXO GH LQWUDUH DO LPRELOL]ULORU QHFRUSRUDOH FUHDWH vQ FDGUXO HQWLWLL LQFOXGH FRVWXULOH
HIHFWLYVXSRUWDWHGHH[HPSOXFRVWXULOHVXSRUWDWHSHQWUXHODERUDUHDZHEVLWHXULORUFXPDUILFRVWXULOHFX
SHUVRQDOXO L DOWH FRVWXUL SULYLQG FUHDUHD ZHEVLWHXULORU RELQHUHD QXPHOXL GH GRPHQ UHSUH]LQW R
LPRELOL]DUHQHFRUSRUDOvQFD]XOvQGHSOLQLULLFRQGLLLORUSUHY]XWHvQSFWGLQSUH]HQWXO VWDQGDUG
Exemplul 12. 2 HQWLWDWH D HODERUDW FX IRUHOH SURSULL XQ ZHEVLWH SHQWUX SODVDUH vQ UHHDXD
Internet. &RVWXULOHDIHUHQWHHODERUULLZHEVLWH-ului includ:



 costul materialelor consumate - 1 200 lei;

costurile cu personalul - 15 180 lei;
amortizarea calculatoarelor folosite pentru elaborarea website-ului - 1 600 lei;
designul website-XOXLHODERUDWGHFWUHRSHUVRDQWHU- 4 300 lei;
SODWD SHQWUX vQUHJLVWUDUHD QXPHOXL GH GRPHQ L DOWH VHUYLFLL DIHUHQWH SODVULL ZHEVLWH-ului 1200 lei.
Website-ul FUHDW FRUHVSXQGH FHULQHORU GH UHFXQRDWHUH D LPRELOL]ULORU QHFRUSRUDOH LDU
drepturile exclusive de utilizare a website-XOXLDSDULQHQWLWLL
QED]DGDWHORUGLQH[HPSOXHQWLWDWHDFRQWDELOL]HD]
FRVWXULOHSHQWUXHODERUDUHDZHEVLWHului n suma de 23 OHL OHL OHL OHL
   OHL    OHL  FD PDMRUDUH D LPRELOL]ULORU QHFRUSRUDOH vQ FXUV GH H[HFXLH L GLPLQXDUH D
VWRFXULORUPDMRUDUHDDPRUWL]ULLPLMORDFHORUIL[HL DGDWRULLORUFXUHQWH
FRVWXO GH LQWUDUH D ZHEVLWHului WUDQVPLV vQ IRORVLQ vQ VXP GH   OHL   majorare a
LPRELOL]ULORUQHFRUSRUDOHLGLPLQXDUHDLPRELOL]ULORUQHFRUSRUDOHvQFXUVGHH[HFXLH
 &RVWXULOH XOWHULRDUH DIHUHQWH LPRELOL]ULORU QHFRUSRUDOH VXSRUWDWH SH SDUFXUVXO GXUDWHL GH
utilizare (menLQHUHDvQDFLXQHWLWOXULORUGHSURWHFLHDRELHFWHORUSURSULHWLLLQGXVWULDOHSHUIHFLRQDUHD
VDX PRGHUQL]DUHD LPRELOL]ULORU QHFRUSRUDOH SUHOXQJLUHD GXUDWHL GH DFLXQH D WLWOXOXL GH SURWHFLH HWF
FDUHQXYRUJHQHUDEHQHILFLLHFRQRPLFHVXSOLPHQWDUHVHvQUHJLVWUHD]FDFKHOWXLHOLFXUHQWHVDXGDFVvQW
VHPQLILFDWLYHFDFKHOWXLHOLDQWLFLSDWH
 &RVWXULOH XOWHULRDUH DIHUHQWH LPRELOL]ULORU QHFRUSRUDOH FDUH YRU JHQHUD EHQHILFLL HFRQRPLFH
VXSOLPHQWDUHVHFDSLWDOL]HD]LVHFRQWDELOL]HD]FDPDMRUDUHDLPRELOL]ULORUQHFRUSRUDOHLdiminuare a
VWRFXULORUPDMRUDUHDDPRUWL]ULLPLMORDFHORUIL[HL DGDWRULLORUFXUHQWH
Exemplul 13. 'XS  DQL GH XWLOL]DUH D XQHL SURJUDPH SHQWUX FDOFXODWRU HQWLWDWHD D RSHUDW vQ
DFHDVWD PRGLILFUL VHPQLILFDWLYH 9DORDUHD FRQWDELO D SURJUDPHL SvQ OD SHUIHFLRQDUH D FRQVWLWXLW 
 OHL FRVWXULOH DIHUHQWH SHUIHFLRQULL   OHL 'XS SHUIHFLRQDUH GXUDWD GH XWLOL]DUH D
programei s-DPDMRUDWLFRQVWLWXLHDQL
QED]DGDWHORUGLQH[HPSOXHQWLWDWHDFRQWDELOL]HD]FRVWXULOHXOWHULRDUHVXSRUWDWHvQVXPGH
 OHL  FD PDMRUDUH FRQFRPLWHQW D LPRELOL]ULORU QHFRUSRUDOH L D GDWRULLORU FXUHQWH 9DORDUHD
FRQWDELO D SURJUDPHL LQIRUPDWLFH vQ DFHVW FD] YD FRQVWLWXL   OHL   OHL    OHL
$PRUWL]DUHD DQXDO GXS FDSLWDOL]DUHD FRVWXULORU XOWHULRDUH HVWH GH   OHL   OHL   DQL L VH
FRQWDELOL]HD]FDPDMRUDUHDFRVWXULORUFKHOWXLHOLORUFXUHQWHLDDPRUWL]ULLLPRELOL]ULORUQHFRUSRUDOH
 Amortizarea LPRELOL]ULORU QHFRUSRUDOH VH FDOFXOHD] SHQWUX RELHFWHle amortizabile n baza
YDORULLDPRUWL]DELOHLGXUDWHLGHXWLOL]DUHSULQDSOLFDUHDPHWRGHORUSUHY]XWHvQSFWGLQSUH]HQWXO
VWDQGDUG
 'XUDWD GH XWLOL]DUH D XQHL LPRELOL]UL QHFRUSRUDOH VH VWDELOHWH vQ IXQFLH GH GXUDWD
SUHFRQL]DW GH XWLOL]DUH HYHQWXDOD vQYHFKLUH PRUDO QHFRUHVSXQGHUHD FHULQHORU QRL ID GH DVWIHO GH
LPRELOL]UL GHSHQGHQD GXUDWHL GH XWLOL]DUH GH YDODELOLWDWHD GUHSWXOXL MXULGLF vQ FD]XO LPRELOL]ULORU
QHFRUSRUDOH SURFXUDWH GH OD OLFHQLDU GXUDWD GH XWLOL]DUH R FRQVWLWXLH terPHQXO FRQWUDFWXOXL GH OLFHQ
WHUPHQXOGHYDODELOLWDWHDWLWOXOXLGHSURWHFLHUHVSHFWLY'XUDWDGHXWLOL]DUHDWLWOXOXLGHSURWHFLHDXQXL
EUHYHW D GUHSWXOXL GH DXWRU HWF SRDWH V FRLQFLG FX SHULRDGD GH SURWHFLH MXULGLF D DFHVWRUD GH
H[HPSOXGDFGXUDWDGHSURWHFLHDXQXL EUHYHW GHLQYHQLHHVWHDQL GXUDWDGHXWLOL]DUHDEUHYHWXOXL
SRDWHILVWDELOLWDQL
 'DF GLQ XWLOL]DUHD LPRELOL]ULL QHFRUSRUDOH HQWLWDWHD SUHFRQL]HD] V RELQ EHQHILFLL
economice n decursul unei perioade mai scurte, GHFvW GXUDWD VWDELOLW DQWHULRU GXUDWD GH XWLOL]DUH D
DFWLYXOXL UHVSHFWLY FRUHVSXQGH SHULRDGHL GH RELQHUH D EHQHILFLLORU HFRQRPLFH $VWIHO GDF GXS
FDOLWLOHLFDUDFWHULVWLFLOHVDOHEUHYHWXOSRDWHILIRORVLWDQLGDUYDJHQHUDEHQHILFLLHFRQRPLFH doar n
FXUVGHGHDQLGXUDWDGHXWLOL]DUHDDFHVWXLDYDFRQVWLWXLDQL
 QFD]XO UHvQQRLULL XQRUGUHSWXULFRQWUDFWXDOHVDXDOWRUGUHSWXUL MXULGLFHGXUDWDGHXWLOL]DUHD
LPRELOL]ULORUQHFRUSRUDOHDPRUWL]DELOHHVWHSHULRDGDSUHY]XWGXSUHvQQRLUH
 'DF vQ XUPD DQDOL]HL IDFWRULORU UHOHYDQL HQWLWDWHD QX SRDWH VWDELOL OLPLWD SUHYL]LELO D
SHULRDGHL vQ FDUH DFWLYXO YD JHQHUD EHQHILFLL HFRQRPLFH DVWIHO GH DFWLYH YRU IL WUDWDWH FD LPRELOL]UL
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