{"id":1371,"date":"2023-11-13T07:39:50","date_gmt":"2023-11-13T07:39:50","guid":{"rendered":"https:\/\/pats.lv\/?p=1371"},"modified":"2024-04-22T11:08:09","modified_gmt":"2024-04-22T11:08:09","slug":"pamatlidzeklu-uzskaite-un-pamatlidzeklu-nolietojuma-aprekins","status":"publish","type":"post","link":"https:\/\/pats.lv\/pamatlidzeklu-uzskaite-un-pamatlidzeklu-nolietojuma-aprekins\/","title":{"rendered":"Pamatl\u012bdzek\u013cu uzskaite un pamatl\u012bdzek\u013cu nolietojuma apr\u0113\u0137ins"},"content":{"rendered":"\n<p><strong>Veicot saimniecisko darb\u012bbu, agr\u0101k vai v\u0113l\u0101k gandr\u012bz ikviens pa\u0161nodarbin\u0101tais saskaras ar jaut\u0101jumu par pamatl\u012bdzek\u013ciem un to nolietojuma apr\u0113\u0137inu. L\u016bk, svar\u012bg\u0101k\u0101 inform\u0101cija, kas pal\u012bdz\u0113s saprast, k\u0101 pamatl\u012bdzek\u013cu izmanto\u0161anu atspogu\u013cot saimniecisk\u0101s darb\u012bbas \u017eurn\u0101l\u0101!<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Kas ir un kas nav pamatl\u012bdzek\u013ci?<\/strong><\/h2>\n\n\n\n<p>Pamatl\u012bdzek\u013ci \u2013 visi materi\u0101li, kurus saimnieciskaj\u0101 darb\u012bb\u0101 izmanto pre\u010du ra\u017eo\u0161anai, pakalpojumu snieg\u0161anai, k\u0101 ar\u012b administrat\u012bvaj\u0101m vajadz\u012bb\u0101m. \u0160ie materi\u0101li par pamatl\u012bdzek\u013ciem uzskat\u0101mi tad, ja tie nav ieg\u0101d\u0101ti t\u0101l\u0101kai p\u0101rdo\u0161anai un tos paredz\u0113ts izmantot ilg\u0101k par gadu. Visbie\u017e\u0101k pamatl\u012bdzek\u013ci ir tehnolo\u0123isk\u0101s iek\u0101rtas, datortehnika, m\u0113beles, biroja iek\u0101rta, transportl\u012bdzek\u013ci, zeme, \u0113kas un taml\u012bdz\u012bgi.<\/p>\n\n\n\n<p>J\u0101\u0146em v\u0113r\u0101 &#8211; materi\u0101lu par pamatl\u012bdzekli var atz\u012bt tikai tad, ja t\u0101 v\u0113rt\u012bba ir virs 1000 EUR. Ko tas noz\u012bm\u0113 praks\u0113? Piem\u0113ram, ja pa\u0161nodarbin\u0101tais ieg\u0101d\u0101jies datoru, kura v\u0113rt\u012bba ir 850 EUR, \u0161o summu saimniecisk\u0101s darb\u012bbas izdevumos noraksta uzreiz, piem\u0113rojot atbilsto\u0161u proporciju. Par \u0161\u0101diem izdevumu veidiem jau iepriek\u0161 esam st\u0101st\u012bju\u0161i m\u016bsu <a href=\"https:\/\/pats.lv\/vai-pasnodarbinatais-var-norakstit-sos-izdevumus\/\">blog\u0101<\/a>.\u00a0. Savuk\u0101rt, ja invent\u0101rs uzskat\u0101ms par pamatl\u012bdzekli, pa\u0161nodarbin\u0101tais to nevar uzreiz norakst\u012bt saimniecisk\u0101s darb\u012bbas izdevumos \u2013 to dara pak\u0101peniski, r\u0113\u0137inot nolietojumu.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Pamatl\u012bdzek\u013ca v\u0113rt\u012bbas noteik\u0161ana<\/strong><\/h3>\n\n\n\n<p>Pirms pamatl\u012bdzek\u013ca nolietojuma apr\u0113\u0137in\u0101\u0161anas nepiecie\u0161ams noteikt, no k\u0101das v\u0113rt\u012bbas nolietojums j\u0101apr\u0113\u0137ina. Piem\u0113ram, ja nupat esi nopircis datoru 1300 EUR v\u0113rt\u012bb\u0101, tad t\u0101 ir v\u0113rt\u012bba, no kuras apr\u0113\u0137in\u0101si nolietojumu. Savuk\u0101rt, ja saimniecisk\u0101s darb\u012bbas vajadz\u012bb\u0101m esi nol\u0113mis izmantot savu automa\u0161\u012bnu, ko ieg\u0101d\u0101jies, piem\u0113ram, pirms 2 gadiem, tad saimniecisk\u0101s darb\u012bbas uzskait\u0113 j\u0101nor\u0101da \u0161\u012b br\u012b\u017ea atlikus\u012b v\u0113rt\u012bba p\u0113c nolietojuma atskait\u012b\u0161anas un j\u0101r\u0113\u0137ina nolietojums no t\u0101s. &nbsp;<\/p>\n\n\n\n<p>Svar\u012bgs ir ar\u012b pa\u0161nodarbin\u0101t\u0101 PVN maks\u0101t\u0101ja statuss. Ja t\u0101ds ir, tad pamatl\u012bdzek\u013ca v\u0113rt\u012bba b\u016bs bez PVN, savuk\u0101rt, ja nav, tad pamatl\u012bdzek\u013ca v\u0113rt\u012bba ir kop\u0101 ar PVN.<\/p>\n\n\n\n<p>Pamatl\u012bdzek\u013ca v\u0113rt\u012bb\u0101 ietilpst ne tikai ieg\u0101des v\u0113rt\u012bba, bet ar\u012b uzst\u0101d\u012b\u0161anas v\u0113rt\u012bba jeb tas, cik v\u0113rta bija pamatl\u012bdzek\u013ca sagatavo\u0161ana darbam. Piem\u0113ram, ja speci\u0101li saimniecisk\u0101s darb\u012bbas vajadz\u012bb\u0101m b\u016bv\u0113ta \u0113ka, tad \u0113kas v\u0113rt\u012bbu veidos gan projekt\u0113\u0161anas izmaksas, gan celtniec\u012bbas izmaksas.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Pamatl\u012bdzek\u013ca nolietojums<\/strong><\/h4>\n\n\n\n<p>Pamatl\u012bdzek\u013ca nolietojums ir viens no saimniecisk\u0101s darb\u012bbas izdevumu veidiem. Nolietojumu katram pamatl\u012bdzeklim r\u0113\u0137ina atsevi\u0161\u0137i, piem\u0113rojot vienu no metod\u0113m: &nbsp;nolietojums procentos vai lietder\u012bg\u0101s lieto\u0161anas laiks gados. Visiem pamatl\u012bdzek\u013ciem j\u0101izmanto vien\u0101da apr\u0113\u0137ina metode, kuru var main\u012bt reizi 10 gados. Piem\u0113ram, likum\u0101 noteikts, ka datora nolietojuma apr\u0113\u0137in\u0101\u0161an\u0101 tie b\u016bs 3 gadi vai ar\u012b 35% no atliku\u0161\u0101s v\u0113rt\u012bbas. Ja datortehnika ieg\u0101d\u0101ta par 2000 EUR, tad pirmaj\u0101 gad\u0101 nolietojums b\u016bs 700 eiro jeb 35%, n\u0101kamaj\u0101 \u2013 35% no atliku\u0161\u0101s v\u0113rt\u012bbas jeb 1300 EUR.<\/p>\n\n\n\n<p>Ta\u010du ar to viss nebeidzas \u2013 pamatl\u012bdzek\u013cu nolietojumu vari iek\u013caut ar\u012b saimniecisk\u0101s darb\u012bbas izdevumos! To dara, piem\u0113rojot proporciju. Piem\u0113ram, \u0113k\u0101m proporciju apr\u0113\u0137ina atbilsto\u0161i saimnieciskaj\u0101 darb\u012bb\u0101 izmantotajai plat\u012bbai. Automa\u0161\u012bnai nolietojumu izdevumos ietver proporcion\u0101li saimniecisk\u0101s darb\u012bbas vajadz\u012bb\u0101m nobraukto kilometru skaitam, bet ne vair\u0101k par 70%. Ja proporciju nevar objekt\u012bvi noteikt un t\u0101 netiek dokument\u0113ti pamatota, tad iek\u013caut var 50% no apr\u0113\u0137in\u0101t\u0101 nolietojuma.<\/p>\n\n\n\n<p>Nolietojumu r\u0113\u0137ina, kam\u0113r atlikus\u012b v\u0113rt\u012bba p\u0113c nolietojuma apr\u0113\u0137in\u0101\u0161anas taks\u0101cijas perioda beig\u0101m nep\u0101rsniedz 75 eiro. P\u0113c tam visu atliku\u0161o v\u0113rt\u012bbu noraksta izdevumos.<\/p>\n\n\n\n<p>Atceries \u2013 pamatl\u012bdzek\u013ca nolietojuma apr\u0113\u0137in\u0101\u0161anai nepiecie\u0161ami invent\u0101ra ieg\u0101di apliecino\u0161i dokumenti!<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>K\u0101 ar pamatl\u012bdzek\u013ca remontu?<\/strong><\/h5>\n\n\n\n<p>Ja pamatl\u012bdzeklim ir nepiecie\u0161ams k\u0101rt\u0113jais remonts, lai uztur\u0113tu to darba k\u0101rt\u012bb\u0101, tad pret\u0113ji nolietojuma apr\u0113\u0137inam un norakst\u012b\u0161anai, \u0161os izdevumus noraksta uzreiz p\u0113c apmaksas, piem\u0113rojot propociju l\u012bdz\u012bgi k\u0101 citiem izdevumiem. \u0160\u0101di k\u0101rt\u0113j\u0101 remonta izdevumi var b\u016bt, piem\u0113ram, \u0113kas un telpu kosm\u0113tiskais remonts, jaunas riepas automa\u0161\u012bnai vai taml\u012bdz\u012bgi. Turpret\u012b, ja pamatl\u012bdzeklim nepiecie\u0161ams kapit\u0101lais remonts, tad \u0161os izdevumus uzreiz nevar norakst\u012bt. Piem\u0113ram, ja \u0113kai maini jumtu vai veic cita veida kapit\u0101lo remontu, t\u0101s uzskat\u0101mas par kapit\u0101laj\u0101m izmaks\u0101m, kuras palielina objekta v\u0113rt\u012bbu. Attiec\u012bgi j\u0101turpina pamatl\u012bdzek\u013ca nolietojumu apr\u0113\u0137ins no jaun\u0101s v\u0113rt\u012bbas summas.<\/p>\n\n\n\n<p>Lai vienk\u0101r\u0161\u0101k apr\u0113\u0137in\u0101tu savu pamatl\u012bdzek\u013cu nolietojumu, izmanto Pats.lv! Sada\u013c\u0101 \u201cPamatl\u012bdzek\u013ci\u201d, balstoties uz ievad\u012btajiem datiem, sist\u0113ma autom\u0101tiski apr\u0113\u0137ina m\u0113ne\u0161a vai gada nolietojumu, k\u0101 ar\u012b izveido pamatl\u012bdzek\u013ca kart\u012bti. Izm\u0113\u0123ini \u2013 pirm\u0101s 7 dienas bez maksas!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Veicot saimniecisko darb\u012bbu, agr\u0101k vai v\u0113l\u0101k gandr\u012bz ikviens pa\u0161nodarbin\u0101tais saskaras ar jaut\u0101jumu par pamatl\u012bdzek\u013ciem un to nolietojuma apr\u0113\u0137inu. L\u016bk, svar\u012bg\u0101k\u0101 inform\u0101cija, kas pal\u012bdz\u0113s saprast, k\u0101 pamatl\u012bdzek\u013cu izmanto\u0161anu atspogu\u013cot saimniecisk\u0101s darb\u012bbas \u017eurn\u0101l\u0101!<\/p>\n","protected":false},"author":2,"featured_media":1375,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"meta_box":[],"_links":{"self":[{"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/posts\/1371"}],"collection":[{"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/comments?post=1371"}],"version-history":[{"count":1,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/posts\/1371\/revisions"}],"predecessor-version":[{"id":1376,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/posts\/1371\/revisions\/1376"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/media\/1375"}],"wp:attachment":[{"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/media?parent=1371"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/categories?post=1371"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/tags?post=1371"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}