Tutorial:Business Academy Topic:Fixed Assets - concept, division Prepared by:Ing. Jana Šustrová Projekt Anglicky v odborných předmětech, CZ.1.07/1.3.09/04.0002.

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Tutorial:Business Academy Topic:Fixed Assets - concept, division Prepared by:Ing. Jana Šustrová Projekt Anglicky v odborných předmětech, CZ.1.07/1.3.09/ je spolufinancován Evropským sociálním fondem a státním rozpočtem České republiky.

Fixed assets  Shelf life longer than 1 year  A certain amount of value  Gradually getting worn- out  1-year wearing = depreciation Current assets  Shelf life shorter than 1 year  Disposable consumption  Changeable form  Supplies, debts  Money, short-term securities

 A kind of long-term property  Shelf life or maturity time is longer than 1 year  Not losing its original form, gradually getting worn-out  Divided into 3 types - tangible - intangible - financial

 Buildings, land, artwork and collections, regardless of their value  Individual movable assets whose valuation is higher than the limit set by the company in its internal directive (usually CZK ,--, which is the limit specified by the Law on Income Tax for depreciation of property) – such as machinery, cars  Cultivated areas with a fertility rate of more than 1 year – such as orchards, vineyards  Adult animals and groups of them (herds, flocks)

 Assets with a shelf life longer than 1 year, but valuation lower than the limit set by the company (notebooks, PC printers, mobile phones, etc.)

 A kind of intangible property, with the shelf life longer than 1 year and since the valuation limit, set by the company (usually CZK ,-- according to the Law of the Income Tax). ◦ Formation expenses ◦ Intangible results of research and development ◦ Software ◦ Valuable rights (licences, patents) ◦ Know-how ◦ Goodwill

 Securities and shares, investments with maturity or holding period longer than one year (stocks, bonds)  Long-term loans

 material in stock valued at CZK  software for CZK  land for CZK  photocopier for CZK  car for CZK  building for CZK  program for payroll processing for CZK  computer for CZK  bonds valued at CZK with a maturity period of 6 months  25 mobile phones, 1 pc for CZK 3.000

1. Production hall 2. Accounting software 3. Car 4. Land 5. Administration building 6. Shares 7. Licence 8. Know-how 9. Production line 10. Notebook for CZK A. Tangible fixed assets B. Intangible assets C. Long-term investments D. Minor fixed assets

 Klínský P., Münch O. Ekonomika pro obchodní akademie a ostatní střední školy. Praha: EDUKO nakladatelství, s. r. o.,2008, ISBN  Vyhláška 500/2002 Sb.