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NORMA Nr

NORMA   Nr. 180200 din 24 ianuarie 1995

privind aplicarea, in anul 1995, a prevederilor Legii nr. 15/1994, pentru mijloacele fixe reevaluate in conformitate cu reglementarile aprobate prin Hotararea Guvernului nr. 500/1994

ACT EMIS DE:                MINISTERUL FINANTELOR

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 22 din  1 februarie 1995


SmartCity3


    1. Agentii economici care au efectuat, in anul 1994, reevaluarea imobilizarilor corporale, reprezentate de mijloacele fixe aflate in patrimoniu la 31 decembrie 1993, au obligatia de a inregistra noua valoare in contul 212 "Mijloace fixe" cu data de 31 decembrie 1994.
    Incepand cu 1 ianuarie 1995, agentii economici vor determina valoarea ramasa de amortizat a mijloacelor fixe mentionate la alineatul precedent, dupa cum urmeaza:
   - Valoarea ramasa de amortizat   = Valoarea mijloacelor fixe reevaluata in
     a mijloacelor fixe la 1          conformitate cu prevederile Hotararii
    ianuarie 1995                     Guvernului nr. 500/1994, aflate in
                                      patrimoniu la 31 decembrie 1993, minus
                                      amortizarea mijloacelor fixe aferenta
                                      anului 1994 neinfluentata de gradul de
                                      utilizare a mijloacelor fixe de baza
                                      efectiv realizat, calculat pentru anul
                                      1994.
   2. Cota medie anulata de amortizare necesara calcularii amortizarii aferente anului 1995, in vederea determinarii valorii ramase de amortizat a mijloacelor fixe la 31 decembrie 1995, se va determina in functie de durata normala de utilizare ramasa.
    Incepand cu 1 ianuarie 1995, durata normala de utilizare ramasa se va determina astfel:
   - Durata normala de utilizare    = Durata normala de utilizare ramasa la
     ramasa                           1 ianuarie 1994, determinata conform
                                      prevederilor Hotararii Guvernului nr.
                                      266/1994, minus 12 luni aferente anului
                                      1994 + 60 luni, in conformitate cu
                                      prevederile art. 17 alin. 2 din Legea nr.
                                      15/1994.
    3. Determinarea amortizarii ce urmeaza a se include in cheltuielile de exploatare ale anului 1995 se va face in functie de gradul de utilizare a mijloacelor fixe de baza efectiv, realizat, aferent anului 1994, determinat in conformitate cu Normele comune emise de Ministerul Finantelor si Comisia Nationala pentru Statistica sub nr. 16.805/2.812/30 decembrie 1994.
    4. Diferentele de amortizare neincluse in cheltuielile de exploatare ale anului 1995, ca urmare a aplicarii gradului de utilizare a mijloacelor fixe de baza efectiv realizat in anul 1994, se vor inregistra in contul de ordine si evidenta 8045 "Amortizarea aferenta gradului de neutilizare a mijloacelor fixe". 5. In functie de gradul de utilizare a mijloacelor fixe de baza efectiv realizat la sfarsitul anului 1995 se va recalcula profitul brut contabil, precum si impozitul pe profit aferent anul 1995, determinat conform prevederilor Ordonantei Guvernului nr. 70/1994 privind impozitul pe profit.
    6. In cazul in care, in urma aplicarii prevederilor de mai sus, amortizarea reflectata in cheltuielile de exploatare ale anului 1995 depaseste nivelul cheltuielilor cu amortizarea inregistrata in preturile cu ridicata realizate de agentii economici in anul 1994, diferenta respectiva se va inregistra in contul de ordine si evidenta 8045 "Amortizarea aferenta gradului de neutilizare a mijloacelor fixe".

         Ministru de stat,
         ministrul finantelor,
         Florin Georgescu

                                       


SmartCity5

COMENTARII la Norma 180200/1995

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ANONIM a comentat Legea 243 2021
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ANONIM a comentat Ordin 12 2006
    Mai este in vigoare acest ordin, din moment ce aven Regulamentul (CE) 396:2005, revizuit 2019, referitor la rezidurile de pesticide din alimente, inclusiv din fructe si legume?
ANONIM a comentat Decretul 770 1966
    HOW TO GET YOUR EX LOVER BACK & HOW I GOT MY EX LOVER. BACK I want to thank Dr Omokpo for saving my marriage. My husband treated me badly and left home for almost 3 month this got me sick and confused. Then I told my friend about how my husband has changed towards me. Then he told me to contact: {dromokpo@gmail.com}that he will help me bring my husband back to being a good man. That this great man helped her too. Then I gave him a try. after 3 days of casting the spell my husband came back home and I forgive him and today we are living in joy and happiness If you are going through any relationship stress or broken marriage situation and you want your Ex lover, Ex boyfriend, Ex girlfriend or Divorced husband or wife back you reach him via: dromokpo@gmail.com
ANONIM a comentat Decretul 390 2018
    HOW TO GET YOUR EX LOVER BACK & HOW I GOT MY EX LOVER. BACK I want to thank Dr Omokpo for saving my marriage. My husband treated me badly and left home for almost 3 month this got me sick and confused. Then I told my friend about how my husband has changed towards me. Then he told me to contact: {dromokpo@gmail.com}that he will help me bring my husband back to being a good man. That this great man helped her too. Then I gave him a try. after 3 days of casting the spell my husband came back home and I forgive him and today we are living in joy and happiness If you are going through any relationship stress or broken marriage situation and you want your Ex lover, Ex boyfriend, Ex girlfriend or Divorced husband or wife back you reach him via: dromokpo@gmail.com
ANONIM a comentat Rectificare 353 2008
    HOW TO GET YOUR EX LOVER BACK & HOW I GOT MY EX LOVER. BACK I want to thank Dr Omokpo for saving my marriage. My husband treated me badly and left home for almost 3 month this got me sick and confused. Then I told my friend about how my husband has changed towards me. Then he told me to contact: {dromokpo@gmail.com}that he will help me bring my husband back to being a good man. That this great man helped her too. Then I gave him a try. after 3 days of casting the spell my husband came back home and I forgive him and today we are living in joy and happiness If you are going through any relationship stress or broken marriage situation and you want your Ex lover, Ex boyfriend, Ex girlfriend or Divorced husband or wife back you reach him via: dromokpo@gmail.com
ANONIM a comentat OUG 114 2021
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ANONIM a comentat Decizia 2 2007
    I never use to believe in spell casting until i met Lord Zuma a powerful spell caster who helped me to be a happy person again. i reside in USA. After 4 years of Broken marriage, my husband left me with two kids. I felt like my life was about to end and i almost committed suicide, i was emotionally down for a very long time. Thanks to a Great spell caster called Lord Zuma which i met online on one faithful day when I was browsing through the internet, i came across a lot of testimonies about this particular Great spell caster how he has helped so many people. he has helped people to bring back their Ex lover, some testified that he restores womb, cure cancer and other sickness, and so on. I also came across a testimony, it was about a woman called Sandra, she testified about how his spell made her to be pregnant after so many years of bareness and at the end of her testimony she dropped Lord Zuma's email address. After reading all these, i decided to give it a try and i contacted him and explained my problem to him and he assured me that in less than 48 hours, my husband will call me and beg for forgiveness but i thought it will not work. When he had finished casting the spell, the next day my husband called me and he was begging for forgiveness just as Lord Zuma said. This is not brain washing and after the spell has been cast, i realized that my husband love me like never before and the spell caster opened him up to know how much i love him and how much love we need to share. We are even happier now than before. Lord Zuma is really a gifted man and i will not stop publishing him because he is a wonderful man. If you have a problem and you are looking for a real and a genuine spell caster to solve all your problems contact Lord Zuma now on spiritualherbalisthealing@gmail.com or just visit https://spiritualherbal.blogspot.com and see so many he has helped that are testifying about his good work. He will help you solve all your problems. Once again thank you Lord Zuma for your good deeds. His whatsapp number +1 506 800 1647
ANONIM a comentat Decretul 770 1966
    BEST WAYS TO GET YOUR EX LOVER BACK AND RESTORED YOUR BROKEN MARRIAGE OR RELATIONSHIP FROM SORROW TO HAPPINESS. Help me thank Dromokpo@gmail.com for helping me get my ex husband back to me and my family. This great powerful spiritual man restored my sorrow to happiness. My husband left me some years ago for another woman and they both planned to get married. I am so surprised he just came back to me one cool afternoon on Saturday June, begging and crying for me to take him back and to forgive him for breaking up our marriage home and forsaking me and the children. Dr Omokpo is a true spiritualist savior . He brought my husband back” if you have any worries or you have any problem in your marriages or relationships you can reach him via: dromokpo@gmail.com
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Alte acte pe aceeaşi temă cu Norma 180200/1995
Hotărârea 587 1998
pentru aprobarea Normelor metodologice privind determinarea gradului de utilizare a mijloacelor fixe detinute de agentii economici, necesar stabilirii valorii amortizarii incluse in cheltuielile de exploatare pe anul 1998
Norma 18845 1997
privind situatia activelor imobilizate, determinarea gradului de utilizare a mijloacelor fixe detinute de agentii economici, necesar stabilirii valorii amortizarii incluse in cheltuielile de exploatare pe anul 1996
Norma 1224 1997
privind situatia activelor imobilizate, determinarea gradului de utilizare a mijloacelor fixe detinute de agentii economici, necesar stabilirii valorii amortizarii incluse in cheltuielile de exploatare pe anul 1996
Norma 15776 1996
privind balanta imobilizarilor necorporale, corporale si financiare, determinarea gradului de utilizare a mijloacelor fixe detinute de agentii economici, necesar stabilirii valorii amortizarii incluse in cheltuielile de exploatare pe anul 1995
Norma 1122 1996
privind balanta imobilizarilor necorporale, corporale si financiare, determinarea gradului de utilizare a mijloacelor fixe detinute de agentii economici, necesar stabilirii valorii amortizarii incluse in cheltuielile de exploatare pe anul 1995
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