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AMORTIZACIJA VLAGANJ V TUJO NEPREMIČNINO IN EVIDENTIRANJE OOS V PRIMERU NAKUPA TE NEPREMIČNINE S STRANI NAJEMNIKA (03.04.2013)

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PRAKSA/Mnenja strokovnjakov/DDPO/ …</span></p>
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<b style='mso-bidi-font-weight:normal'><span style=
'font-size:14.0pt;mso-bidi-font-family:Arial'>AMORTIZACIJA VLAGANJ
V TUJO NEPREMIČNINO IN EVIDENTIRANJE OOS V PRIMERU NAKUPA TE
NEPREMIČNINE S STRANI NAJEMNIKA</span></b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'>Številka:<span style="mso-spacerun: yes"> </span>
14/KM/2013</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'>Datum:<span style=
"mso-spacerun: yes">   </span> 25.03.2013</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<i style='mso-bidi-font-style:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>Vprašanje – opis
problema</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'>Gospodarska družba A
je v letu 2012 sklenila pogodbo o najemu nepremičnine (poslovnih
prostorov) z gospodarsko družbo B. Tako A kot B imata sedež v
Sloveniji.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style='font-size:12.0pt;mso-bidi-font-family:Arial'>A je na
podlagi dovoljenja B na nepremičnini opravil določena vlaganja
(npr. menjava instalacij, talnih oblog, postavitev predelne stene),
katera je</span> <span style=
'font-size:12.0pt; mso-bidi-font-family:Arial;mso-fareast-language:SL;mso-bidi-font-weight:bold'>
v poslovnih knjigah</span> <span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'>skladno z določili
računovodskih predpisov – člena 14 SRS (1) <i style=
'mso-bidi-font-style:normal'>-</i></span> <i style=
'mso-bidi-font-style: normal'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-fareast-language: SL;mso-bidi-font-weight:bold'>
OPREDMETENA OSNOVNA SREDSTVA</span></i> <span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL; mso-bidi-font-weight:bold'>
izkazal med opredmetenimi osnovnimi sredstvi kot
v</span><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL'>laganje
v opredmetena osnovna sredstva v tuji lasti.</span></p>
<p class="MsoNormal" style=
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<b><span style=
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<p class="MsoNormal" style=
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<span style='font-size:12.0pt;mso-bidi-font-family:Arial'>V
januarju 2013 je A nepremičnino od B (od)kupil. Druge predpostavke:
najemno razmerje med A in B preneha s trenutkom nakupa
nepremičnine; A in B nista sklenila nobenih dogovorov o načinu
»poračuna« s strani A v nepremičnino opravljenih
vlaganj.</span></p>
<p class="MsoNormal" style=
'mso-pagination:none;mso-layout-grid-align:none; text-autospace:none'>
<b><span style=
'mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></b></p>
<p class="MsoNormal" style=
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<span style='font-size:12.0pt;mso-bidi-font-family:Arial'>Kakšen
vpliv ima nakup nepremičnine na amortizacijo</span> <span style=
'font-size: 12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL;mso-bidi-font-weight: bold'>
v</span><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial; mso-fareast-language:SL'>laganj
v tujo nepremičnino</span> <span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>in evidentiranje
opredmetenih osnovnih sredstev pri A?</span></p>
<p class="MsoNormal" style=
'mso-pagination:none;mso-layout-grid-align:none; text-autospace:none'>
<b><span style=
'mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<i style='mso-bidi-font-style:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>Mnenje</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
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<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'>A lahko v poslovnih
knjigah postavko »</span></b><b><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL'>v</span></b><b style='mso-bidi-font-weight:normal'><span style='font-size:12.0pt;mso-bidi-font-family: Arial;mso-fareast-language:SL'>laganja
v opredmetena osnovna sredstva v tuji lasti« izkazuje in</span></b>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial;mso-fareast-language:SL'>
posledično <b style='mso-bidi-font-weight:normal'>amortizira samo
do nakupa nepremičnine.</b></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL'>
<![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family: Arial;mso-fareast-language:SL'>
S strani A opravljena vlaganja v tujo nepremičnino z nakupom oz.
zaradi nakupa <u>niso</u> bila odtujena</span></b> <span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL'>
(prodana, uničena), prav tako pa je <b style=
'mso-bidi-font-weight:normal'>od vlaganj še vedno za pričakovati
prihodnje koristi</b>, zato <b style=
'mso-bidi-font-weight: normal'>A pripoznanja vlaganj</b> <b style=
'mso-bidi-font-weight:normal'><u>ne</u> bo odpravil</b> (jih ne bo
»izknjižil« iz poslovnih knjig), <b style=
'mso-bidi-font-weight:normal'>temveč</b> jih bo <b style=
'mso-bidi-font-weight: normal'>prenesel v postavko »opredmetena
osnovna sredstva-nepremičnine«</b>. Temu ustrezno se <b style=
'mso-bidi-font-weight:normal'>amortizacija teh vlaganj nadaljuje
kot amortizacija opredmetenega osnovnega sredstva v obliki
nepremičnine</b>, katera se skladno s členom 22 SRS 1 (2006)
<b style='mso-bidi-font-weight:normal'>začne amortizirati prvi dan
naslednjega meseca potem, ko je razpoložljivo za
uporabo</b>.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL'>
<![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'>Nakup
nepremičnine</span></b><span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'>, ki izpolnjuje
pogoje za pripoznanje kot opredmeteno osnovno sredstvo, <b style=
'mso-bidi-font-weight:normal'>se ob začetnem pripoznanju</b></span>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family: Arial;mso-fareast-language:SL'>
ovrednoti po nabavni vrednosti</span></b><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL'>.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family: Arial;mso-fareast-language:SL'>
Nabavna vrednost opredmetenega osnovnega sredstva se</span></b>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial; mso-fareast-language:SL'>
po členu 11 SRS 1 (2006) <b style=
'mso-bidi-font-weight: normal'><u>razporedi na dele, če</u></b>
<b style='mso-bidi-font-weight:normal'>je nabavna vrednos</b>t
<b style='mso-bidi-font-weight:normal'>velika</b>; ti <b style=
'mso-bidi-font-weight:normal'><u>deli se obravnavajo vsak posebej,
če</u> imajo <i style='mso-bidi-font-style:normal'>različne</i>
dobe koristnosti in/ali vzorce uporabe, <i style=
'mso-bidi-font-style:normal'>pomembne</i> v razmerju do celotne
nabavne vrednosti</b>.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%'>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>Obrazložitev</span></b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;mso-layout-grid-align: none;text-autospace:none'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial;mso-fareast-language:SL;mso-bidi-font-weight:bold'>
<![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;tab-stops: 14.2pt;mso-layout-grid-align:none;text-autospace:none'>
<b><u><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL'>
1. Splošno glede evidentiranja v poslovne knjige</span></u></b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL; mso-bidi-font-weight:bold'>
<![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'>ZGD-1</span></b><span style='font-size:12.0pt;mso-bidi-font-family:Arial'><b style='mso-bidi-font-weight:normal'>določa
temeljna statusna korporacijska pravila</b> ustanovitve in
<b style='mso-bidi-font-weight:normal'>poslovanja gospodarskih
družb</b> in samostojnih podjetnikov<b style=
'mso-bidi-font-weight: normal'>,</b> med drugim <b style=
'mso-bidi-font-weight:normal'>tudi</b> <b style=
'mso-bidi-font-weight:normal'>splošna pravila računovodenja</b>
<b style='mso-bidi-font-weight:normal'>oziroma vodenja poslovnih
knjig</b>.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family: Arial;mso-fareast-language:SL'>
Na podlagi prvega odstavka 54. člena ZGD-1 morajo družbe in
podjetniki voditi poslovne knjige in jih enkrat letno zaključiti v
skladu z ZGD-1 in slovenskimi računovodskimi standardi ali
mednarodnimi standardi računovodskega
poročanja</span></b><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL'>,
razen če ZGD-1 ne določa drugače.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;line-height: 150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size: 12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL;mso-bidi-font-weight: bold'>
<![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
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<b><u><span style=
'font-size: 12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL'>
2. Evidentiranje povezano z vlaganjem v nepremičnino v tuji lasti
skladno z določili</span></u></b> <b style=
'mso-bidi-font-weight: normal'><u><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-fareast-language: SL'>
slovenskih računovodskih standardov</span></u></b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;mso-layout-grid-align: none;text-autospace:none'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial;mso-fareast-language:SL;mso-bidi-font-weight:bold'>
<![if !supportEmptyParas]> <![endif]></span></p>
<div style=
'border:none;border-top:solid windowtext .5pt;padding:1.0pt 0cm 0cm 0cm'>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;mso-layout-grid-align:none;text-autospace:none;border:none; mso-border-top-alt:solid windowtext .5pt;padding:0cm;mso-padding-alt:1.0pt 0cm 0cm 0cm'>
<b><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL'>
Slovenski računovodski standard 1 (2006)</span></b></p>
</div>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;mso-layout-grid-align:none;text-autospace:none'>
<b><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL'>
OPREDMETENA OSNOVNA SREDSTVA</span></b></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL; mso-bidi-font-weight:bold;mso-bidi-font-style:italic'>
B. Standard</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size: 12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL;mso-bidi-font-weight: bold;mso-bidi-font-style:italic'>
<span style="mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
<b>a) Razvrščanje</b> opredmetenih osnovnih sredstev</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none'>
<b><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL'>
<span style=
'mso-tab-count:1'>           </span>
1.1.</span></b> <b style=
'mso-bidi-font-weight: normal'><span style='font-size:12.0pt;mso-bidi-font-family:Arial;mso-fareast-language: SL'>
Opredmeteno osnovno sredstvo</span></b> <span style=
'font-size:12.0pt; mso-bidi-font-family:Arial;mso-fareast-language:SL'>
je <b style='mso-bidi-font-weight: normal'>sredstvo, ki ga ima
podjetje v lasti</b> ali finančnem najemu <b style=
'mso-bidi-font-weight:normal'>ali ga na drug način obvladuje</b>
<b style='mso-bidi-font-weight:normal'>ter ga uporablja pri</b>
ustvarjanju proizvodov ali opravljanju storitev oziroma dajanju v
najem ali za pisarniške namene <b style=
'mso-bidi-font-weight:normal'>in</b> ga bo <b style=
'mso-bidi-font-weight: normal'>po pričakovanjih uporabljalo v te
namene v več kot enem obračunskem obdobju</b>.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none'>
<b><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL'>
<span style=
'mso-tab-count:1'>           </span>
1.2.</span></b> <span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL'>
Opredmetena osnovna sredstva so <b style=
'mso-bidi-font-weight:normal'>zemljišča, zgradbe</b>, proizvajalna
oprema, druga oprema in biološka sredstva.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><span style=
'mso-tab-count:1'>           </span></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:36.0pt'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'>[…]</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size: 12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL;mso-bidi-font-weight: bold;mso-bidi-font-style:italic'>
<span style=
'mso-tab-count:1'>           </span></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:36.0pt;mso-layout-grid-align:none;text-autospace:none'>
<b><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL; mso-bidi-font-style:italic'>
b) Pripoznavanje in odpravljanje pripoznanj</span></b> <span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL; mso-bidi-font-weight:bold;mso-bidi-font-style:italic'>
opredmetenih osnovnih sredstev</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size: 12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL;mso-bidi-font-weight: bold'>
<span style=
'mso-tab-count:1'>           </span></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:36.0pt;mso-layout-grid-align:none;text-autospace:none'>
<b><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL'>
1.7.</span></b> <span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-fareast-language: SL'>
Opredmeteno osnovno sredstvo se v knjigovodskih razvidih in bilanci
stanja <b style='mso-bidi-font-weight:normal'>pripozna, če a)</b>
j<b style='mso-bidi-font-weight: normal'>e verjetno, da bodo
pritekale gospodarske koristi, povezane z njim, in</b> <b style=
'mso-bidi-font-weight:normal'>b)</b> je <b style=
'mso-bidi-font-weight: normal'>mogoče njegovo nabavno vrednost
zanesljivo izmeriti</b>.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none'>
<b><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL'>
<span style="mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
1.9.</span></b> <b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt; mso-bidi-font-family:Arial;mso-fareast-language:SL'>
Pripoznanje</span></b><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL'>opredmetenega
osnovnega sredstva v knjigovodskih razvidih in bilanci stanja
<b style='mso-bidi-font-weight:normal'>se odpravi ob odtujitvi</b>
<b style='mso-bidi-font-weight:normal'>ali če od njegove uporabe
ali odtujitve ni več pričakovati prihodnjih gospodarskih
koristi</b>.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><span style=
'mso-tab-count:1'>           </span></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:36.0pt'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'>[…]</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-indent: 36.0pt;mso-layout-grid-align:none;text-autospace:none'>
<b><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL; mso-bidi-font-style:italic'>
c) Začetno računovodsko merjenje</span></b> <span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL; mso-bidi-font-weight:bold;mso-bidi-font-style:italic'>
opredmetenih osnovnih sredstev</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><span style=
'mso-tab-count:1'>           </span>
[…]</span></p>
<div style=
'border:none;border-bottom:solid windowtext .5pt;padding:0cm 0cm 1.0pt 0cm'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none;border:none;mso-border-bottom-alt: solid windowtext .5pt;padding:0cm;mso-padding-alt:0cm 0cm 1.0pt 0cm'>
<b><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL'>
<span style=
'mso-tab-count:1'>           </span>
1.14.</span></b> <b style=
'mso-bidi-font-weight:normal'><span style='font-size:12.0pt;mso-bidi-font-family: Arial;mso-fareast-language:SL'>
Vlaganja v opredmetena osnovna sredstva v tuji lasti se v poslovnih
knjigah vlagatelja izkazujejo</span></b> <span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL'>
<b style='mso-bidi-font-weight:normal'>kot samostojno</b> <b style=
'mso-bidi-font-weight: normal'>razpoznavna opredmetena osnovna
sredstva ali kot deli opredmetenih osnovnih
sredstev</b>.</span></p>
</div>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='font-size:12.0pt;mso-bidi-font-family: Arial'>Iz
vidika člena 1 SRS 1 (2006) je <b style=
'mso-bidi-font-weight:normal'>vlaganje v opredmeteno osnovno
sredstvo v tuji lasti tisto sredstvo, ki ga podjetje na drug način
obvladuje</b>.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>Opredmetena osnova
sredstva obsegajo/vključujejo tudi zemljišča in zgradbe. <b style=
'mso-bidi-font-weight: normal'>SRS (2006) ne vsebujejo opredelitve
pojmov »zemljišče« in »zgradba«</b>. <b style=
'mso-bidi-font-weight:normal'>Te pojme opredeljuje Stvarnopravni
zakonik</b> (SPZ), ki je <b style=
'mso-bidi-font-weight:normal'>temeljni predpis s področja stvarnega
prava</b> (prava, ki ureja stvari).</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<div style=
'border:none;border-top:solid windowtext .5pt;padding:1.0pt 0cm 0cm 0cm'>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;border:none;mso-border-top-alt:solid windowtext .5pt; padding:0cm;mso-padding-alt:1.0pt 0cm 0cm 0cm'>
<b style='mso-bidi-font-weight: normal'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>SPZ</span></b></p>
</div>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>Nepremičnina</span></b></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>
<span style='font-size:12.0pt;mso-bidi-font-family:Arial'>18.
člen</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><span style=
'mso-tab-count:1'>           </span>
(1) Nepremičnina je <b style=
'mso-bidi-font-weight:normal'>prostorsko odmerjen del zemeljske
površine</b>, <b style='mso-bidi-font-weight:normal'>skupaj z vsemi
sestavinami.</b></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
(2) Vse druge stvari so premičnine.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="h4" style=
'margin-top:0cm;margin-right:.75pt;margin-bottom:0cm; margin-left:.75pt;margin-bottom:.0001pt'>
<span style=
'font-size:12.0pt; color:windowtext'>Sestavina</span></p>
<p class="h4" style=
'margin-top:0cm;margin-right:.75pt;margin-bottom:0cm; margin-left:.75pt;margin-bottom:.0001pt'>
<span style=
'font-size:12.0pt; color:windowtext;font-weight:normal'>16.
člen</span></p>
<p class="p" style=
'margin-top:0cm;margin-right:.75pt;margin-bottom:0cm; margin-left:.75pt;margin-bottom:.0001pt;text-indent:0cm'>
<span style='font-size:12.0pt;color:windowtext'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
(1) <b style='mso-bidi-font-weight:normal'>Sestavina</b> je
<b style='mso-bidi-font-weight: normal'>vse, kar se v skladu s
splošnim prepričanjem šteje za del druge stvari</b>.</span></p>
<p class="p" style=
'margin-top:0cm;margin-right:.75pt;margin-bottom:0cm; margin-left:.75pt;margin-bottom:.0001pt;text-indent:0cm'>
<span style='font-size:12.0pt;color:windowtext'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
(2) Sestavina ne more biti samostojen predmet stvarnih pravic,
dokler se ne loči od glavne stvari.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>Povezanost zemljišča
in objekta</span></b></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>
<span style='font-size:12.0pt;mso-bidi-font-family:Arial'>8.
člen</span></p>
<div style=
'border:none;border-bottom:solid windowtext .5pt;padding:0cm 0cm 1.0pt 0cm'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;border:none;mso-border-bottom-alt:solid windowtext .5pt;padding:0cm; mso-padding-alt:0cm 0cm 1.0pt 0cm'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'><span style=
'mso-tab-count:1'>           </span>
<b style='mso-bidi-font-weight: normal'>Vse, kar je po namenu
trajno spojeno ali je trajno na nepremičnini</b>, <b style=
'mso-bidi-font-weight:normal'>nad ali pod njo, je sestavina
nepremičnine</b>, razen če zakon določa drugače.</span></p>
</div>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family: Arial;mso-fareast-language:SL'>
Po SPZ</span></b> <span style=
'font-size:12.0pt; mso-bidi-font-family:Arial;mso-fareast-language:SL'>
<b style='mso-bidi-font-weight: normal'>so s strani najemnika
opravljena vlaganja v nepremičnino</b> (pravno gledano) <b style=
'mso-bidi-font-weight:normal'>sestavina - sestavni del
nepremičnine</b>.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>Ker je A z nakupom
nepremičnine na njej pridobil lastninsko
pravico</span></b><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>, <b style=
'mso-bidi-font-weight: normal'>v času najema opravljenih vlaganj ne
more več obravnavati</b> (knjigovodsko spremljati) <b style=
'mso-bidi-font-weight:normal'>kot vlaganja v opredmeteno osnovno
sredstvo v tuji lasti. Od nakupa naprej ima namreč A vlaganja</b>
(ki so sestavina nepremičnine)<b style=
'mso-bidi-font-weight:normal'>v lasti</b>, tj. ne obvladuje jih več
na drug način, temveč na lastniški način.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>Če / Ker</span></b>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL'>
je verjetno, da <b style='mso-bidi-font-weight:normal'>bodo tudi po
nakupu nepremičnine v zvezi z vlaganji pritekale gospodarske
koristi, in ker je njihova nabavna vrednost zanesljivo izmerjena, A
pripoznanja vlaganj ne bo odpravil</b> (v smislu da bi jih
»izknjižil« iz postavke opredmetenih osnovnih sredstev in kot
protipostavko izkazal odhodke), <b style=
'mso-bidi-font-weight: normal'>temveč jih bo prenesel v postavko
»opredmetena osnovna sredstva – nepremičnine«</b>.<a style=
'mso-endnote-id:edn1' href="#_edn1" name="_ednref1" title=
""><span class="MsoEndnoteReference"><span style=
'mso-special-character: footnote'><![if !supportFootnotes]>[1]<![endif]></span></span></a></span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:35.45pt;margin-bottom:.0001pt;text-align:justify;text-indent:-35.45pt; line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;tab-stops:14.2pt;mso-layout-grid-align:none;text-autospace: none'>
<b><u><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial; mso-fareast-language:SL'>
3. Evidentiranja povezana z nakupom in amortizacija nepremičnina
skladno z določili</span></u></b> <b style=
'mso-bidi-font-weight:normal'><u><span style=
'font-size:12.0pt; mso-bidi-font-family:Arial;mso-fareast-language:SL'>
slovenskih računovodskih standardov</span></u></b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<div style=
'border:none;border-top:solid windowtext .5pt;padding:1.0pt 0cm 0cm 0cm'>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;mso-layout-grid-align:none;text-autospace:none;border:none; mso-border-top-alt:solid windowtext .5pt;padding:0cm;mso-padding-alt:1.0pt 0cm 0cm 0cm'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL; mso-bidi-font-weight:bold;mso-bidi-font-style:italic'>
B. Standard</span></p>
</div>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;mso-layout-grid-align: none;text-autospace:none'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial;mso-fareast-language:SL;mso-bidi-font-weight:bold;mso-bidi-font-style: italic'>
<span style="mso-spacerun: yes"> </span><span style=
'mso-tab-count: 1'>          </span>
b) <b>Pripoznavanje</b> in odpravljanje pripoznanj opredmetenih
osnovnih sredstev</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;mso-layout-grid-align: none;text-autospace:none'>
<b><span style=
'font-size:12.0pt;mso-bidi-font-family: Arial;mso-fareast-language:SL'>
<span style="mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span></span></b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size: 12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL;mso-bidi-font-weight: bold'>
<span style="mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
<b>1.7.</b></span> <b style=
'mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt; mso-bidi-font-family:Arial;mso-fareast-language:SL'>
Opredmeteno osnovno sredstvo se v knjigovodskih razvidih</span></b>
<span style=
'font-size:12.0pt; mso-bidi-font-family:Arial;mso-fareast-language:SL'>
<b style='mso-bidi-font-weight: normal'>in bilanci stanja</b>
<b style='mso-bidi-font-weight:normal'>pripozna, če a)</b>
j<b style='mso-bidi-font-weight:normal'>e verjetno, da bodo
pritekale gospodarske koristi, povezane z njim, in</b> <b style=
'mso-bidi-font-weight: normal'>b)</b> je <b style=
'mso-bidi-font-weight:normal'>mogoče njegovo nabavno vrednost
zanesljivo izmeriti</b>.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><span style=
'mso-tab-count:1'>           </span>
[…]</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none'>
<b><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL'>
<span style="mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
1.10.</span></b> <b style=
'mso-bidi-font-weight:normal'><span style='font-size:12.0pt; mso-bidi-font-family:Arial;mso-fareast-language:SL'>
Opredmeteno osnovno sredstvo, ki izpolnjuje pogoje za
pripoznanje</span></b><span style=
'font-size: 12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL'>,
<b style='mso-bidi-font-weight:normal'>se ob začetnem pripoznanju
ovrednoti po nabavni vrednosti</b>. Sestavljajo jo njegova
<b style='mso-bidi-font-weight: normal'>nakupna cena, uvozne in
nevračljive nakupne dajatve ter stroški, ki jih je mogoče pripisati
neposredno njegovi usposobitvi za nameravano uporabo, zlasti</b>
stroški dovoza in namestitve ter ocena stroškov razgradnje,
odstranitve in obnovitve. <b style=
'mso-bidi-font-weight:normal'>Med nevračljive nakupne dajatve se
všteje tudi tisti davek na dodano vrednost, ki se ne povrne</b>.
<b style='mso-bidi-font-weight: normal'>Od nakupne cene se
odštejejo vsi</b> trgovinski in drugi <b style=
'mso-bidi-font-weight:normal'>popusti</b>. Donacije in državne
podpore za pridobitev opredmetenih osnovnih sredstev se ne
odštevajo od njihove nabavne vrednosti, temveč se vštevajo med
dolgoročne odložene prihodke in se porabljajo skladno z obračunano
amortizacijo. <b style='mso-bidi-font-weight:normal'>Nabavno
vrednost sestavljajo tudi stroški izposojanja v zvezi s
pridobitvijo opredmetenega osnovnega sredstva do njegove
usposobitve za uporabo</b>.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><span style=
'mso-tab-count:1'>           </span>
[…]</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none'>
<b><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL'>
<span style=
'mso-tab-count:1'>           </span>
1.11.</span></b> <b style=
'mso-bidi-font-weight:normal'><span style='font-size:12.0pt;mso-bidi-font-family: Arial;mso-fareast-language:SL'>
Če je nabavna vrednost</span></b><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL'>opredmetenega
osnovnega sredstva <b style='mso-bidi-font-weight:normal'>velika,
se razporedi na</b> njegove <b style=
'mso-bidi-font-weight:normal'>dele. Če imajo ti deli</b> <b style=
'mso-bidi-font-weight:normal'>različne dobe koristnosti</b>
<b style='mso-bidi-font-weight:normal'>in/ali vzorce uporabe,
pomembne</b> <b style='mso-bidi-font-weight:normal'>v razmerju do
celotne nabavne vrednosti opredmetenega osnovnega sredstva, se
obravnava vsak del posebej</b>.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><span style=
'mso-tab-count:1'>           </span>
[…]</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none'>
<b><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL'>
<span style=
'mso-tab-count:1'>           </span>
1.22.</span></b> <b style=
'mso-bidi-font-weight:normal'><span style='font-size:12.0pt;mso-bidi-font-family: Arial;mso-fareast-language:SL'>
Opredmeteno osnovno sredstvo se začne amortizirati prvi dan
naslednjega meseca potem, ko je razpoložljivo za
uporabo</span></b><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL'>.</span></p>
<div style=
'border:none;border-bottom:solid windowtext .5pt;padding:0cm 0cm 1.0pt 0cm'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;border:none;mso-border-bottom-alt:solid windowtext .5pt;padding:0cm; mso-padding-alt:0cm 0cm 1.0pt 0cm'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'><span style=
'mso-tab-count:1'>           </span>
[…]</span></p>
</div>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>V danem primeru ima A
od nakupa naprej lastninsko pravico na celotni
nepremičnini</span></b> <span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>(v smislu fizične
funkcionalne celote), <b style=
'mso-bidi-font-weight:normal'>zato</b> njena <b style=
'mso-bidi-font-weight:normal'>nabavna vrednost v poslovnih knjigah
načeloma ne more biti obravnavna ločeno v</b> (dveh ali več)
<b style='mso-bidi-font-weight: normal'>delih</b>, <b style=
'mso-bidi-font-weight:normal'>tj. ločeno del iz naslova v času
najema opravljenih vlaganj in del iz naslova nakupa nepremičnine,
razen v primeru izpolnjevanja pogojev iz člena 11 SRS 1
(2006)</b>.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="atekst" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify; line-height:150%'>
<b><span style='font-size:12.0pt;color:windowtext'>Opredmeteno
osnovno sredstvo se <u>obravnava</u> <a style='mso-endnote-id:edn2'
href="#_edn2" name="_ednref2" title=""><span class=
"MsoEndnoteReference"><span style=
'mso-special-character:footnote'><![if !supportFootnotes]>[2]<![endif]></span></span></a>
po samostojnih delih</span></b><i style=
'mso-bidi-font-style:normal'><span style=
'font-size:12.0pt;color:windowtext'>,</span></i> <b style=
'mso-bidi-font-weight: normal'><span style=
'font-size:12.0pt;color:windowtext'>če</span></b><i style=
'mso-bidi-font-style:normal'><span style=
'font-size:12.0pt;color:windowtext'>:</span></i></p>
<p class="atekst" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt; line-height:150%;mso-list:l1 level1 lfo2;tab-stops:list 19.85pt'>
<![if !supportLists]><b><span style=
'font-size:12.0pt;color:windowtext'>1.<span style=
'font:7.0pt "Times New Roman"'>      </span></span></b>
<![endif]><b><span style='font-size:12.0pt;color:windowtext'>je
bila nabavna vrednost razporejena na dele -<span style=
"mso-spacerun: yes"> </span> pogoj za razporeditev<a style=
'mso-endnote-id:edn3' href="#_edn3" name="_ednref3" title=
""><span class="MsoEndnoteReference"><span style=
'mso-special-character:footnote'><![if !supportFootnotes]>[3]<![endif]></span></span></a>
na dele</span></b> <span style=
'font-size:12.0pt;color:windowtext;mso-bidi-font-weight: bold'>je,
da je <b>nabavna vrednost velika</b></span><span style=
'font-size: 12.0pt;color:windowtext'>,</span></p>
<p class="atekst" align="center" style=
'margin:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%'>
<b><span style='font-size:12.0pt; color:windowtext'>in če
(kumulativni pogoj</span></b> <span style=
'font-size: 12.0pt;color:windowtext;mso-bidi-font-weight:bold'>!)</span></p>
<p class="atekst" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt; line-height:150%;mso-list:l1 level1 lfo2;tab-stops:list 19.85pt'>
<![if !supportLists]><b><span style=
'font-size:12.0pt;color:windowtext'>2.<span style=
'font:7.0pt "Times New Roman"'>      </span></span></b>
<![endif]><b><span style='font-size:12.0pt;color:windowtext'>imajo
posamezni sestavni deli <u>različno</u></span></b> <span style=
'font-size:12.0pt; color:windowtext;mso-bidi-font-weight:bold'><b>dobo
koristnosti in/ali vzorec uporabe glede na druge dele</b>, s
katerimi (fizično) tvorijo funkcionalno celoto.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family: Arial;mso-fareast-language:SL'>
Po členu 22 SRS 1 (2006) se opredmeteno osnovno sredstvo prvi dan
meseca, ki sledi mesecu, ko je opredmeteno osnovno sredstvo – v
danem primeru je to</span></b> <span style=
'font-size:12.0pt;mso-bidi-font-family: Arial;mso-fareast-language:SL'>
(celotna)<b style='mso-bidi-font-weight:normal'>nepremičnina -
razpoložljivo za uporabo</b>.<a style='mso-endnote-id:edn4' href=
"#_edn4" name="_ednref4" title=""><span class=
"MsoEndnoteReference"><span style=
'mso-special-character:footnote'><![if !supportFootnotes]>[4]<![endif]></span></span></a></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<u><span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'>Dodatek</span></u></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<u><span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'><![if !supportEmptyParas]> <![endif]></span></u></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>Pravilno izkazovanje
vlaganj v opredmeteno osnovno sredstvo v lasti in obravnava
opredmetenega osnovnega sredstva po delih je pomembno tudi zaradi
ugotavljanja davčno priznanih odhodkov amortizacije</span></b>
<span style='font-size:12.0pt;mso-bidi-font-family: Arial'>skladno
z določili Zakona o davku od dohodkov pravnih oseb
(ZDDPO-2).</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<div style=
'border:none;border-top:solid windowtext .5pt;padding:1.0pt 0cm 0cm 0cm'>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;border:none;mso-border-top-alt:solid windowtext .5pt; padding:0cm;mso-padding-alt:1.0pt 0cm 0cm 0cm'>
<b style='mso-bidi-font-weight: normal'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>ZDDPO-2</span></b></p>
</div>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>33.
člen</span></b></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>(<b style='mso-bidi-font-weight:normal'>amortizacija</b>)</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
(1) <b style='mso-bidi-font-weight:normal'>Amortizacija
opredmetenih osnovnih sredstev</b>, neopredmetenih sredstev in
naložbenih nepremičnin (v nadaljevanju: amortizacija) <b style=
'mso-bidi-font-weight:normal'>se kot odhodek prizna v obračunanem
znesku z uporabo metode enakomernega časovnega amortiziranja ter
najvišjih amortizacijskih stopenj iz petega odstavka</b> <b style=
'mso-bidi-font-weight:normal'>tega člena</b>.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
[…]</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
(5) <b style='mso-bidi-font-weight:normal'>Najvišja letna
amortizacijska stopnja</b> po določbah prvega odstavka tega člena
<b style='mso-bidi-font-weight:normal'>znaša za</b>:</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
<b style='mso-bidi-font-weight:normal'>1. gradbene objekte</b>,
vključno z naložbenimi nepremičninami, <b style=
'mso-bidi-font-weight:normal'>3%</b>;</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
<b style='mso-bidi-font-weight:normal'>2. dele gradbenih
objektov</b>, vključno z deli naložbenih nepremičnin, <b style=
'mso-bidi-font-weight:normal'>6%</b>;</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
3. opremo, vozila in mehanizacijo 20%;</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
4. dele opreme in opremo za raziskovalne dejavnosti
33,3%;</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
5. računalniško, strojno in programsko, opremo 50%;</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
6. večletne nasade 10%;</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
7. osnovno čredo 20%;</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
<b style='mso-bidi-font-weight:normal'>8. druga vlaganja 10%</b>.
(<i style='mso-bidi-font-style:normal'>op. KM: v to točko se
uvrščajo vlaganja v opredmetena osnovna sredstva v tuji
lasti<a style='mso-endnote-id:edn5' href="#_edn5" name="_ednref5"
title=""><span class="MsoEndnoteReference"><span style=
'mso-special-character:footnote'><![if !supportFootnotes]>[5]<![endif]></span></span></a></i>).</span></p>
<div style=
'border:none;border-bottom:solid windowtext .5pt;padding:0cm 0cm 1.0pt 0cm'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;border:none;mso-border-bottom-alt:solid windowtext .5pt;padding:0cm; mso-padding-alt:0cm 0cm 1.0pt 0cm'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'><span style=
'mso-tab-count:1'>           </span>
[…]</span></p>
</div>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;line-height: 150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size: 12.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL'>
<![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;line-height: 150%'>
<u><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;color:red'>PODROČJE:
<b style='mso-bidi-font-weight:normal'>SRS (2006),
ZDDPO-2</b></span></u></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='font-size:12.0pt;mso-bidi-font-family: Arial'>Veljavna
zakonodaja (ustrezni zakonski in podzakonski predpisi) v času
izdaje strokovnega mnenja:</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;mso-pagination:none;mso-list:l4 level1 lfo1;tab-stops:-12.0cm list 0cm; mso-layout-grid-align:none;text-autospace:none'>
<![if !supportLists]><span style=
'font-size:12.0pt;font-family:Wingdings;mso-bidi-font-family:Arial'>§<span style='font:7.0pt "Times New Roman"'>     </span></span>
<![endif]><u><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;color:red'>Zakon o
gospodarskih družbah (ZGD-1)</span></u><u><span style=
'font-size:12.0pt; mso-bidi-font-family:Arial'>, Uradni list RS,
št. 65/09-UPB3, 33/11-ZGD-1D, 91/11-ZGD-1E, 100/11 Skl. US:
U-I-311/11-5 (op. Sklep o začasnem zadržanju izvrševanja ZGD-1E),
32/12-ZGD-1F in 57/12-ZGD-1G.</span></u></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;mso-list:l4 level1 lfo1;tab-stops:-12.0cm list 0cm'>
<![if !supportLists]><span style=
'font-size:12.0pt;font-family:Wingdings;mso-bidi-font-family:Arial'>§<span style='font:7.0pt "Times New Roman"'>     </span></span>
<![endif]><u><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;color:red;mso-bidi-font-weight: bold'>Slovenski
računovodski standardi (2006) (SRS 2006)</span></u><u><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-bidi-font-weight:bold'>,</span></u>
<u><span style='font-size:12.0pt;mso-bidi-font-family:Arial'>Uradni
list RS, št. <span style='mso-bidi-font-weight:bold'><span style=
"mso-spacerun: yes"> </span></span>118/05 (10/06-popr.,
112/06-popr., 90/10-popr.), 58/06-SRS 24 in 25 (2006),
119/08-Spremembe SRS (2006), 1/10-Spremembe SRS (2006), 80/11-SRS
21 in 22 (2012) in 2/12-Spremembe in dopolnitve SRS
(2006).</span></u></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;mso-list:l4 level1 lfo1;tab-stops:-12.0cm list 0cm'>
<![if !supportLists]><span style=
'font-size:12.0pt;font-family:Wingdings;mso-bidi-font-family:Arial'>§<span style='font:7.0pt "Times New Roman"'>     </span></span>
<![endif]><u><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;color:red'>Stvarnopravni
zakonik (SPZ)</span></u><u><span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'>, Uradni list RS,
št. 87/02.</span></u></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;mso-list:l4 level1 lfo1;tab-stops:-12.0cm list 0cm'>
<![if !supportLists]><span style=
'font-size:12.0pt;font-family:Wingdings;mso-bidi-font-family:Arial'>§<span style='font:7.0pt "Times New Roman"'>     </span></span>
<![endif]><u><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;color:red'>Zakon o
davku od dohodkov pravnih oseb (ZDDPO-2)</span></u><u><span style=
'font-size:12.0pt; mso-bidi-font-family:Arial'>, Uradni list RS,
št. 117/06, 90/07-Obvestilo o uveljavitvi in začetku uporabe davčne
regijske olajšave za raziskave in razvoj, 56/08-ZDDPO-2A,
76/08-ZDDPO-2B, 92/2008-Obvestilo o uveljavitvi in začetku uporabe
olajšave oziroma ugodnosti v zvezi s tveganim kapitalom,
5/09-ZDDPO-2C, 96/09-ZDDPO-2D, 110/09-ZDavP-2B, 43/10-ZDDPO-2E,
59/11-ZDDPO-2F, 24/12-ZDDPO-2G, 30/12-ZDDPO-2H in
94/12-ZDDPO-2I.</span></u></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'><![if !supportEmptyParas]> <![endif]></span></p>
</div>
<div style='mso-element:endnote-list'>
<![if !supportEndnotes]><br clear="all" />
<hr align="left" size="1" width="33%" />
<![endif]>
<div style='mso-element:endnote' id="edn1">
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify;text-justify:inter-ideograph'>
<a style='mso-endnote-id:edn1' href="#_ednref1" name="_edn1" title=
""><span class="MsoEndnoteReference"><span style=
'font-size:11.0pt'><span style=
'mso-special-character:footnote'><![if !supportFootnotes]>[1]<![endif]></span></span></span></a>
<span style=
'font-size:11.0pt;mso-bidi-font-family: Arial;mso-fareast-language:SL'>
V danem primeru je zaradi nakupa »ostanka« nepremičnine tako prenos
vlaganj kot tudi nakup »ostanka« nepremičnine
smiselno/priporočljivo najprej evidentirati na konto »opredmetena
osnovna sredstva v pridobivanju.«</span></p>
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify;text-justify:inter-ideograph'>
<span style=
'font-size:11.0pt'><![if !supportEmptyParas]> <![endif]></span></p>
</div>
<div style='mso-element:endnote' id="edn2">
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify;text-justify:inter-ideograph'>
<a style='mso-endnote-id:edn2' href="#_ednref2" name="_edn2" title=
""><span class="MsoEndnoteReference"><span style=
'font-size:11.0pt;mso-bidi-font-family:Arial'><span style=
'mso-special-character: footnote'><![if !supportFootnotes]>[2]<![endif]></span></span></span></a>
<span style=
'font-size:11.0pt;mso-bidi-font-family:Arial'><span style=
'mso-bidi-font-weight: bold'>»Se obravnava« iz praktičnega zornega
kota pomeni, da je sredstvo</span> v registru osnovnih sredstev
izkazano pod ločenimi inventarnimi številkami.</span></p>
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify;text-justify:inter-ideograph'>
<span style=
'font-size:11.0pt; mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
</div>
<div style='mso-element:endnote' id="edn3">
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify;text-justify:inter-ideograph'>
<a style='mso-endnote-id:edn3' href="#_ednref3" name="_edn3" title=
""><span class="MsoEndnoteReference"><span style=
'font-size:11.0pt;mso-bidi-font-family:Arial'><span style=
'mso-special-character: footnote'><![if !supportFootnotes]>[3]<![endif]></span></span></span></a>
<span style=
'font-size:11.0pt;mso-bidi-font-family:Arial'><span style=
'mso-bidi-font-weight: bold'>»Razporeditev na dele« iz praktičnega
zornega kota pomeni, da je sredstvo</span> v registru osnovnih
sredstev izkazano pod eno inventarno številko, ki je razdeljena v
več inventarnih »podštevilk«.</span></p>
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify;text-justify:inter-ideograph'>
<span style=
'font-size:11.0pt; mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
</div>
<div style='mso-element:endnote' id="edn4">
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify;text-justify:inter-ideograph'>
<a style='mso-endnote-id:edn4' href="#_ednref4" name="_edn4" title=
""><span class="MsoEndnoteReference"><span style=
'font-size:11.0pt'><span style=
'mso-special-character:footnote'><![if !supportFootnotes]>[4]<![endif]></span></span></span></a>
<span style='font-size:11.0pt'>Iz praktičnega zornega kota to
pomeni naslednje:</span></p>
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify;text-justify:inter-ideograph'>
<span style=
'font-size:11.0pt'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoEndnoteText" style=
'margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-justify: inter-ideograph;text-indent:-19.85pt;mso-list:l3 level1 lfo3;tab-stops:list 19.85pt'>
<![if !supportLists]><span style=
'font-size:12.0pt;mso-bidi-font-size:14.0pt;font-family:Wingdings'>§<span style='font:7.0pt "Times New Roman"'>         </span></span>
<![endif]><span style='font-size:11.0pt'>če A tako do nakupa kot
tudi po nakupu nepremičnine v njej neprekinjeno opravlja dejavnost,
se v času najema opravljena vlaganja amortizirajo:</span></p>
<p class="MsoEndnoteText" style=
'margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:39.7pt;margin-bottom:.0001pt;text-align:justify;text-justify: inter-ideograph;text-indent:-19.85pt;mso-list:l2 level2 lfo4;tab-stops:list 39.7pt'>
<![if !supportLists]><span style=
'font-size:12.0pt;font-family:Garamond'>−<span style=
'font:7.0pt "Times New Roman"'>       </span></span>
<![endif]><span style='font-size:11.0pt'>kot opredmeteno osnovno
sredstvo v tuji lasti:<span style="mso-spacerun: yes"> </span>
do zadnjega dne meseca, v katerem je opravljen nakup
nepremičnine,</span></p>
<p class="MsoEndnoteText" style=
'margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:39.7pt;margin-bottom:.0001pt;text-align:justify;text-justify: inter-ideograph;text-indent:-19.85pt;mso-list:l2 level2 lfo4;tab-stops:list 39.7pt'>
<![if !supportLists]><span style=
'font-size:12.0pt;font-family:Garamond'>−<span style=
'font:7.0pt "Times New Roman"'>       </span></span>
<![endif]><span style='font-size:11.0pt'>kot opredmeteno osnovno
sredstvo-nepremičnina:<span style="mso-spacerun: yes"> </span>
od prvega dne meseca, ki sledi mesecu nakupa,</span></p>
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify;text-justify:inter-ideograph'>
<span style=
'font-size:11.0pt'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoEndnoteText" style=
'margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-justify: inter-ideograph;text-indent:-19.85pt;mso-list:l3 level1 lfo3;tab-stops:list 19.85pt'>
<![if !supportLists]><span style=
'font-size:12.0pt;mso-bidi-font-size:14.0pt;font-family:Wingdings'>§<span style='font:7.0pt "Times New Roman"'>         </span></span>
<![endif]><span style='font-size:11.0pt'>če A po nakupu
nepremičnine opravljanje dejavnosti začasno prekine (npr. zaradi
dodatne preureditve nepremičnine), se v času najema opravljena
vlaganja amortizirajo:</span></p>
<p class="MsoEndnoteText" style=
'margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:39.7pt;margin-bottom:.0001pt;text-align:justify;text-justify: inter-ideograph;text-indent:-19.85pt;mso-list:l0 level1 lfo5;tab-stops:list 39.7pt'>
<![if !supportLists]><span style=
'font-size:12.0pt;font-family:Garamond'>−<span style=
'font:7.0pt "Times New Roman"'>       </span></span>
<![endif]><span style='font-size:11.0pt'>kot opredmeteno osnovno
sredstvo v tuji lasti: <span style=
"mso-spacerun: yes"> </span>do zadnjega dne meseca, v katerem
je opravljen nakup nepremičnine,</span></p>
<p class="MsoEndnoteText" style=
'margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:39.7pt;margin-bottom:.0001pt;text-align:justify;text-justify: inter-ideograph;text-indent:-19.85pt;mso-list:l0 level1 lfo5;tab-stops:list 39.7pt'>
<![if !supportLists]><span style=
'font-size:12.0pt;font-family:Garamond'>−<span style=
'font:7.0pt "Times New Roman"'>       </span></span>
<![endif]><span style='font-size:11.0pt'>kot opredmeteno osnovno
sredstvo-nepremičnina: od prvega dne naslednjega meseca, ko je
nepremičnina razpoložljivo za uporabo (načeloma bi to bil prvi dan
meseca po mesecu zaključka dodatne preureditve).</span></p>
</div>
<div style='mso-element:endnote' id="edn5">
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;mso-pagination:none;mso-layout-grid-align: none;text-autospace:none'>
<a style='mso-endnote-id:edn5' href="#_ednref5" name="_edn5" title=
""></a><span style=
'font-size:11.0pt'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;mso-pagination:none;mso-layout-grid-align: none;text-autospace:none'>
<span class="MsoEndnoteReference"><span style=
'font-size:11.0pt'><span style=
'mso-special-character:footnote'><![if !supportFootnotes]>[5]<![endif]></span></span></span>
<span style='font-size:11.0pt'>Glej pojasnilo DURS št. 4200-9/2010,
15. 2. 2010 – <u>Amortizacija vlaganj v tuja opredmetena osnovna
s</u></span><u><span lang="PL" style=
'font-size:11.0pt;mso-ansi-language:PL' xml:lang=
"PL">redstva</span></u><span lang="PL" style=
'font-size:11.0pt;mso-ansi-language:PL' xml:lang="PL">.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;mso-pagination:none;mso-layout-grid-align: none;text-autospace:none'>
<span lang="PL" style='font-size:11.0pt;mso-ansi-language: PL'
xml:lang="PL"><![if !supportEmptyParas]> <![endif]></span></p>
</div>
</div>
</body>
</html>

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