{"id":91550,"date":"2021-09-06T08:52:50","date_gmt":"2021-09-06T06:52:50","guid":{"rendered":"https:\/\/semmelweis.hu\/gfi\/?p=91550"},"modified":"2021-09-06T10:34:09","modified_gmt":"2021-09-06T08:34:09","slug":"modellvaltas-utan-2021-08-01-a-targyi-eszkoz-bekerulesi-brutto-ertekenek-megallapitasa-iktsz-87067-gfipui-2021","status":"publish","type":"post","link":"https:\/\/semmelweis.hu\/gfi\/2021\/09\/06\/modellvaltas-utan-2021-08-01-a-targyi-eszkoz-bekerulesi-brutto-ertekenek-megallapitasa-iktsz-87067-gfipui-2021\/","title":{"rendered":"Modellv\u00e1lt\u00e1s ut\u00e1n (2021.08.01) a T\u00e1rgyi eszk\u00f6z beker\u00fcl\u00e9si (brutt\u00f3) \u00e9rt\u00e9k\u00e9nek meg\u00e1llap\u00edt\u00e1sa Iktsz: 87067\/GFIP\u00dcI\/2021"},"content":{"rendered":"<p><strong>\u00a0T\u00c1J\u00c9KOZTAT\u00d3<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>T\u00c1RGYI ESZK\u00d6Z\u00d6K BRUTT\u00d3 \u00c9RT\u00c9K\u00c9NEK \u00d6SSZETEV\u0150I:<\/p>\n<table width=\"633\">\n<tbody>\n<tr>\n<td width=\"104\">\n<p><strong>V\u00c1S\u00c1RL\u00c1S<\/strong><\/p>\n<\/td>\n<td width=\"113\">\n<p><strong>SAJ\u00c1T EL\u0150\u00c1LL\u00cdT\u00c1S<\/strong><\/p>\n<\/td>\n<td width=\"113\">\n<p><strong>NEM P\u00c9NZBELI (VAGYONI)<\/strong><\/p>\n<p><strong>HOZZ\u00c1J\u00c1RU-L\u00c1SK\u00c9NT, P\u00d3TBEFIZET\u00c9S-K\u00c9NT \u00c1TV\u00c9TEL<\/strong><\/p>\n<\/td>\n<td width=\"94\">\n<p><strong>K\u00d6VETEL\u00c9S, R\u00c9SZESED\u00c9S FEJ\u00c9BEN \u00c1TV\u00c9TEL<\/strong><\/p>\n<\/td>\n<td width=\"104\">\n<p><strong>T\u00c9R\u00cdT\u00c9S N\u00c9LK\u00dcLI \u00c1TV\u00c9TEL<\/strong><\/p>\n<\/td>\n<td width=\"104\">\n<p><strong>T\u00d6BBLET<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"104\">\n<p><strong>BEKER\u00dcL\u00c9SI \u00c9RT\u00c9K<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong><em>Sz\u00e1mla szerinti \u00e1r<\/em><\/strong><\/p>\n<\/td>\n<td width=\"113\">\n<p><strong>BEKER\u00dcL\u00c9SI \u00c9RT\u00c9K<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong><em>El\u0151\u00e1ll\u00edt\u00e1si k\u00f6lts\u00e9g<\/em><\/strong><\/p>\n<\/td>\n<td width=\"113\">\n<p><strong>BEKER\u00dcL\u00c9SI \u00c9RT\u00c9K<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong><em>L\u00e9tes\u00edt\u0151 okirat <\/em><\/strong><\/p>\n<p><strong><em>\u00a0<\/em><\/strong><\/p>\n<p><strong><em>(vagy annak m\u00f3dos\u00edt\u00e1sa), tagi hat\u00e1rozat (sz\u00e1mla) szerinti \u00e9rt\u00e9k<\/em><\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<\/td>\n<td width=\"94\">\n<p><strong>BEKER\u00dcL\u00c9SI \u00c9RT\u00c9K<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong><em>Szerz\u0151d\u00e9s, csereszerz\u0151d\u00e9s<\/em><\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong><em>sz\u00e1mla, vagyonfeloszt\u00e1si javaslat szerinti \u00e9rt\u00e9k<\/em><\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<\/td>\n<td width=\"104\">\n<p><strong>BEKER\u00dcL\u00c9SI \u00c9RT\u00c9K<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong><em>Piaci \u00e9rt\u00e9k<\/em><\/strong><\/p>\n<\/td>\n<td width=\"104\">\n<p><strong>BEKER\u00dcL\u00c9SI \u00c9RT\u00c9K<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong><em>Piaci \u00e9rt\u00e9k<\/em><\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 +<\/p>\n<table width=\"633\">\n<tbody>\n<tr>\n<td width=\"109\">\n<p>sz\u00e1ll\u00edt\u00e1si \u00e9s rakod\u00e1si k\u00f6lts\u00e9g<\/p>\n<\/td>\n<td width=\"108\">\n<p>sz\u00e1ll\u00edt\u00e1si \u00e9s rakod\u00e1si k\u00f6lts\u00e9g<\/p>\n<\/td>\n<td width=\"113\">\n<p>sz\u00e1ll\u00edt\u00e1si \u00e9s rakod\u00e1si k\u00f6lts\u00e9g<\/p>\n<\/td>\n<td width=\"94\">\n<p>sz\u00e1ll\u00edt\u00e1si \u00e9s rakod\u00e1si k\u00f6lts\u00e9g<\/p>\n<\/td>\n<td width=\"104\">\n<p>sz\u00e1ll\u00edt\u00e1si \u00e9s rakod\u00e1si k\u00f6lts\u00e9g<\/p>\n<\/td>\n<td width=\"104\">\n<p>sz\u00e1ll\u00edt\u00e1si \u00e9s rakod\u00e1si k\u00f6lts\u00e9g<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"109\">\n<p>fel\u00e1r (+), engedm\u00e9ny (-)<\/p>\n<\/td>\n<td width=\"108\">\n<p>&#8211;<\/p>\n<\/td>\n<td width=\"113\">\n<p>&#8211;<\/p>\n<\/td>\n<td width=\"94\">\n<p>&#8211;<\/p>\n<\/td>\n<td width=\"104\">\n<p>&#8211;<\/p>\n<\/td>\n<td width=\"104\">\n<p>&#8211;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"109\">\n<p>k\u00f6zvet\u00edt\u0151i, bizom\u00e1nyosi d\u00edj<\/p>\n<\/td>\n<td width=\"108\">\n<p>&#8211;<\/p>\n<\/td>\n<td width=\"113\">\n<p>&#8211;<\/p>\n<\/td>\n<td width=\"94\">\n<p>&#8211;<\/p>\n<\/td>\n<td width=\"104\">\n<p>&#8211;<\/p>\n<\/td>\n<td width=\"104\">\n<p>&#8211;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"109\">\n<p>v\u00e1mterhek<\/p>\n<\/td>\n<td width=\"108\">\n<p>v\u00e1mterhek<\/p>\n<\/td>\n<td width=\"113\">\n<p>v\u00e1mterhek<\/p>\n<\/td>\n<td width=\"94\">\n<p>v\u00e1mterhek<\/p>\n<\/td>\n<td width=\"104\">\n<p>v\u00e1mterhek<\/p>\n<\/td>\n<td width=\"104\">\n<p>&#8211;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"109\">\n<p>beszerz\u00e9shez kapcsol\u00f3d\u00f3 ad\u00f3k<\/p>\n<\/td>\n<td width=\"108\">\n<p>beszerz\u00e9shez kapcsol\u00f3d\u00f3 ad\u00f3k<\/p>\n<\/td>\n<td width=\"113\">\n<p>beszerz\u00e9shez kapcsol\u00f3d\u00f3 ad\u00f3k<\/p>\n<\/td>\n<td width=\"94\">\n<p>beszerz\u00e9shez kapcsol\u00f3d\u00f3 ad\u00f3k<\/p>\n<\/td>\n<td width=\"104\">\n<p>beszerz\u00e9shez kapcsol\u00f3d\u00f3 ad\u00f3k<\/p>\n<\/td>\n<td width=\"104\">\n<p>&#8211;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"109\">\n<p>fizetend\u0151 illet\u00e9kek<\/p>\n<\/td>\n<td width=\"108\">\n<p>fizetend\u0151 illet\u00e9kek<\/p>\n<\/td>\n<td width=\"113\">\n<p>fizetend\u0151 illet\u00e9kek<\/p>\n<\/td>\n<td width=\"94\">\n<p>fizetend\u0151 illet\u00e9kek<\/p>\n<\/td>\n<td width=\"104\">\n<p>fizetend\u0151 illet\u00e9kek<\/p>\n<\/td>\n<td width=\"104\">\n<p>fizetend\u0151 illet\u00e9kek<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"109\">\n<p><strong>le nem vonhat\u00f3 \u00e1fa<\/strong><\/p>\n<\/td>\n<td width=\"108\">\n<p><strong>le nem vonhat\u00f3 \u00e1fa<\/strong><\/p>\n<\/td>\n<td width=\"113\">\n<p><strong>le nem vonhat\u00f3 \u00e1fa<\/strong><\/p>\n<\/td>\n<td width=\"94\">\n<p><strong>le nem vonhat\u00f3 \u00e1fa<\/strong><\/p>\n<\/td>\n<td width=\"104\">\n<p><strong>le nem vonhat\u00f3 \u00e1fa<\/strong><\/p>\n<\/td>\n<td width=\"104\">\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"109\">\n<p>alapoz\u00e1si, szerel\u00e9si k\u00f6lts\u00e9g<\/p>\n<\/td>\n<td width=\"108\">\n<p>alapoz\u00e1si, szerel\u00e9si k\u00f6lts\u00e9g<\/p>\n<\/td>\n<td width=\"113\">\n<p>alapoz\u00e1si, szerel\u00e9si k\u00f6lts\u00e9g<\/p>\n<\/td>\n<td width=\"94\">\n<p>alapoz\u00e1si, szerel\u00e9si k\u00f6lts\u00e9g<\/p>\n<\/td>\n<td width=\"104\">\n<p>alapoz\u00e1si, szerel\u00e9si k\u00f6lts\u00e9g<\/p>\n<\/td>\n<td width=\"104\">\n<p>alapoz\u00e1si, szerel\u00e9si k\u00f6lts\u00e9g<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"109\">\n<p>\u00dczembe helyez\u00e9si k\u00f6lts\u00e9g, a pr\u00f3ba\u00fczemeltet\u00e9s k\u00f6lts\u00e9gei<\/p>\n<\/td>\n<td width=\"108\">\n<p>\u00dczembe helyez\u00e9si k\u00f6lts\u00e9g, a pr\u00f3ba\u00fczemeltet\u00e9s k\u00f6lts\u00e9gei<\/p>\n<\/td>\n<td width=\"113\">\n<p>\u00dczembe helyez\u00e9si k\u00f6lts\u00e9g, a pr\u00f3ba\u00fczemeltet\u00e9s k\u00f6lts\u00e9gei<\/p>\n<\/td>\n<td width=\"94\">\n<p>\u00dczembe helyez\u00e9si k\u00f6lts\u00e9g, a pr\u00f3ba\u00fczemeltet\u00e9s k\u00f6lts\u00e9gei<\/p>\n<\/td>\n<td width=\"104\">\n<p>\u00dczembe helyez\u00e9si k\u00f6lts\u00e9g, a pr\u00f3ba\u00fczemeltet\u00e9s k\u00f6lts\u00e9gei<\/p>\n<\/td>\n<td width=\"104\">\n<p>\u00dczembe helyez\u00e9si k\u00f6lts\u00e9g, a pr\u00f3ba\u00fczemeltet\u00e9s k\u00f6lts\u00e9gei<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"109\">\n<p>id\u0151ar\u00e1nyos hitel- \u00e9s k\u00f6lcs\u00f6nkamat (a fizetett kamatot cs\u00f6kkenti a kapott kamat)<\/p>\n<\/td>\n<td width=\"108\">\n<p>id\u0151ar\u00e1nyos hitel- \u00e9s k\u00f6lcs\u00f6nkamat<\/p>\n<\/td>\n<td width=\"113\">\n<p>id\u0151ar\u00e1nyos hitel- \u00e9s k\u00f6lcs\u00f6nkamat<\/p>\n<\/td>\n<td width=\"94\">\n<p>id\u0151ar\u00e1nyos hitel- \u00e9s k\u00f6lcs\u00f6nkamat<\/p>\n<\/td>\n<td width=\"104\">\n<p>id\u0151ar\u00e1nyos hitel- \u00e9s k\u00f6lcs\u00f6nkamat<\/p>\n<\/td>\n<td width=\"104\">\n<p>&#8211;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"109\">\n<p>hitel (k\u00f6lcs\u00f6n) ig\u00e9nybev\u00e9tel\u00e9nek j\u00e1rul\u00e9kos k\u00f6lts\u00e9gei<\/p>\n<\/td>\n<td width=\"108\">\n<p>hitel (k\u00f6lcs\u00f6n) ig\u00e9nybev\u00e9tel\u00e9nek j\u00e1rul\u00e9kos k\u00f6lts\u00e9gei<\/p>\n<\/td>\n<td width=\"113\">\n<p>hitel (k\u00f6lcs\u00f6n) ig\u00e9nybev\u00e9tel\u00e9nek j\u00e1rul\u00e9kos k\u00f6lts\u00e9gei<\/p>\n<\/td>\n<td width=\"94\">\n<p>hitel (k\u00f6lcs\u00f6n) ig\u00e9nybev\u00e9tel\u00e9nek j\u00e1rul\u00e9kos k\u00f6lts\u00e9gei<\/p>\n<\/td>\n<td width=\"104\">\n<p>hitel (k\u00f6lcs\u00f6n) ig\u00e9nybev\u00e9tel\u00e9nek j\u00e1rul\u00e9kos k\u00f6lts\u00e9gei<\/p>\n<\/td>\n<td width=\"104\">\n<p>&#8211;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"109\">\n<p>deviz\u00e1s k\u00f6telezetts\u00e9gek \u00e1rfolyamk\u00fcl\u00f6nb\u00f6zete bizonyos esetekben (+\/-)<\/p>\n<\/td>\n<td width=\"108\">\n<p>deviz\u00e1s k\u00f6telezetts\u00e9gek \u00e1rfolyamk\u00fcl\u00f6nb\u00f6zete bizonyos esetekben (+\/-)<\/p>\n<\/td>\n<td width=\"113\">\n<p>deviz\u00e1s k\u00f6telezetts\u00e9gek \u00e1rfolyamk\u00fcl\u00f6nb\u00f6zete bizonyos esetekben (+\/-)<\/p>\n<\/td>\n<td width=\"94\">\n<p>deviz\u00e1s k\u00f6telezetts\u00e9gek \u00e1rfolyamk\u00fcl\u00f6nb\u00f6zete bizonyos esetekben (+\/-)<\/p>\n<\/td>\n<td width=\"104\">\n<p>deviz\u00e1s k\u00f6telezetts\u00e9gek \u00e1rfolyamk\u00fcl\u00f6nb\u00f6zete bizonyos esetekben (+\/-)<\/p>\n<\/td>\n<td width=\"104\">\n<p>&#8211;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"109\">\n<p>id\u0151ar\u00e1nyos biztos\u00edt\u00e1si d\u00edj<\/p>\n<\/td>\n<td width=\"108\">\n<p>id\u0151ar\u00e1nyos biztos\u00edt\u00e1si d\u00edj<\/p>\n<\/td>\n<td width=\"113\">\n<p>id\u0151ar\u00e1nyos biztos\u00edt\u00e1si d\u00edj<\/p>\n<\/td>\n<td width=\"94\">\n<p>id\u0151ar\u00e1nyos biztos\u00edt\u00e1si d\u00edj<\/p>\n<\/td>\n<td width=\"104\">\n<p>id\u0151ar\u00e1nyos biztos\u00edt\u00e1si d\u00edj<\/p>\n<\/td>\n<td width=\"104\">\n<p>&#8211;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"109\">\n<p>beruh\u00e1z\u00e1s tervez\u00e9s, el\u0151k\u00e9sz\u00edt\u00e9s, lebonyol\u00edt\u00e1s, betan\u00edt\u00e1s k\u00f6lts\u00e9gei<\/p>\n<\/td>\n<td width=\"108\">\n<p>beruh\u00e1z\u00e1s tervez\u00e9s, el\u0151k\u00e9sz\u00edt\u00e9s, lebonyol\u00edt\u00e1s, betan\u00edt\u00e1s k\u00f6lts\u00e9gei<\/p>\n<\/td>\n<td width=\"113\">\n<p>beruh\u00e1z\u00e1s tervez\u00e9s, el\u0151k\u00e9sz\u00edt\u00e9s, lebonyol\u00edt\u00e1s, betan\u00edt\u00e1s k\u00f6lts\u00e9gei<\/p>\n<\/td>\n<td width=\"94\">\n<p>beruh\u00e1z\u00e1s tervez\u00e9s, el\u0151k\u00e9sz\u00edt\u00e9s, lebonyol\u00edt\u00e1s, betan\u00edt\u00e1s k\u00f6lts\u00e9gei<\/p>\n<\/td>\n<td width=\"104\">\n<p>beruh\u00e1z\u00e1s tervez\u00e9s, el\u0151k\u00e9sz\u00edt\u00e9s, lebonyol\u00edt\u00e1s, betan\u00edt\u00e1s k\u00f6lts\u00e9gei<\/p>\n<\/td>\n<td width=\"104\">\n<p>&#8211;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"109\">\n<p>hat\u00f3s\u00e1gi igazgat\u00e1si, szolg\u00e1ltat\u00e1si d\u00edj<\/p>\n<\/td>\n<td width=\"108\">\n<p>hat\u00f3s\u00e1gi igazgat\u00e1si, szolg\u00e1ltat\u00e1si d\u00edj<\/p>\n<\/td>\n<td width=\"113\">\n<p>hat\u00f3s\u00e1gi igazgat\u00e1si, szolg\u00e1ltat\u00e1si d\u00edj<\/p>\n<\/td>\n<td width=\"94\">\n<p>hat\u00f3s\u00e1gi igazgat\u00e1si, szolg\u00e1ltat\u00e1si d\u00edj<\/p>\n<\/td>\n<td width=\"104\">\n<p>hat\u00f3s\u00e1gi igazgat\u00e1si, szolg\u00e1ltat\u00e1si d\u00edj<\/p>\n<\/td>\n<td width=\"104\">\n<p>&#8211;<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>Az \u00fczembe helyez\u00e9sig felmer\u00fclt, ismertt\u00e9 v\u00e1lt k\u00f6lts\u00e9geket, r\u00e1ford\u00edt\u00e1sokat a t\u00e9nyleges \u00e9rt\u00e9kben, az aktiv\u00e1l\u00e1skor <strong>m\u00e9g nem ismerteket <\/strong>a rendelkez\u00e9sre \u00e1ll\u00f3 dokumentumok alapj\u00e1n kell aktiv\u00e1l\u00e1sn\u00e1l figyelembe venni.<\/p>\n<p>A meghat\u00e1rozott \u00e9rt\u00e9k \u00e9s a t\u00e9nylegesen sz\u00e1ml\u00e1zott (fizetend\u0151) \u00f6sszeg k\u00f6z\u00f6tti k\u00fcl\u00f6nb\u00f6zettel \u2013 ha a <strong>k\u00fcl\u00f6nb\u00f6zet jelent\u0151s<\/strong> \u2013 a v\u00e9gleges bizonylatok be\u00e9rkez\u00e9sekor m\u00f3dos\u00edtand\u00f3 (nem visszamen\u0151legesen) a beker\u00fcl\u00e9si \u00e9rt\u00e9k. Ha a <strong>k\u00fcl\u00f6nb\u00f6zet nem jelent\u0151s<\/strong>, akkor\u00a0 azt az el\u0151jel\u00e9t\u0151l f\u00fcgg\u0151en az <em><u>egy\u00e9b r\u00e1ford\u00edt\u00e1sok<\/u><\/em> vagy az <u>egy\u00e9b bev\u00e9telekre<\/u> kell elsz\u00e1molni.<\/p>\n<p>&nbsp;<\/p>\n<p><strong><u>A beker\u00fcl\u00e9si \u00e9rt\u00e9k alkot\u00f3elemeinek r\u00e9szletes tartalma:<\/u><\/strong><\/p>\n<ul>\n<li><strong>Belf\u00f6ldr\u0151l t\u00f6rt\u00e9n\u0151 v\u00e1s\u00e1rl\u00e1s eset\u00e9n<\/strong>\n<ul>\n<li><strong>kiindul\u00e1s a levonhat\u00f3 \u00e1fa n\u00e9lk\u00fcli sz\u00e1mla szerinti \u00e1rb\u00f3l. <\/strong>A le nem vonhat\u00f3 \u00e1fa (f\u00fcggetlen\u00fcl att\u00f3l, hogy eszk\u00f6z, vagy a tev\u00e9kenys\u00e9g jellege miatt nem vonhat\u00f3 le) a beker\u00fcl\u00e9si \u00e9rt\u00e9k r\u00e9sze. A v\u00e9tel\u00e1rat korrig\u00e1lni kell a konkr\u00e9t eszk\u00f6zh\u00f6z kapcsol\u00f3d\u00f3 engedm\u00e9nyekkel \u00e9s fel\u00e1rakkal. Az ut\u00f3lag forgalom alapj\u00e1n kapott, nem sz\u00e1ml\u00e1zott engedm\u00e9ny nem m\u00f3dos\u00edtja a beker\u00fcl\u00e9si \u00e9rt\u00e9ket (azt egy\u00e9b bev\u00e9telk\u00e9nt kell elsz\u00e1molni a p\u00e9nz\u00fcgyi teljes\u00edt\u00e9skor, illetve legk\u00e9s\u0151bb \u00e9v v\u00e9g\u00e9n).<\/li>\n<li>a beruh\u00e1z\u00e1sra adott el\u0151leg ut\u00e1n, annak elsz\u00e1mol\u00e1s\u00e1ig, a beruh\u00e1z\u00e1sra elk\u00fcl\u00f6n\u00edtett p\u00e9nzeszk\u00f6z ut\u00e1n, annak felhaszn\u00e1l\u00e1s\u00e1ig kapott kamat \u00f6sszege<\/li>\n<\/ul>\n<\/li>\n<li><strong>K\u00fclf\u00f6ldr\u0151l (deviz\u00e1\u00e9rt, valut\u00e1\u00e9rt) t\u00f6rt\u00e9n\u0151 v\u00e1s\u00e1rl\u00e1s eset\u00e9n<\/strong>\n<ul>\n<li><strong>kiindul\u00e1s a sz\u00e1mla szerinti deviza\u00e9rt\u00e9kb\u0151l. <\/strong>A deviza forintra t\u00f6rt\u00e9n\u0151 \u00e1tsz\u00e1m\u00edt\u00e1sa az al\u00e1bbiak szerint t\u00f6rt\u00e9nhet:\n<ul>\n<li>Ha a v\u00e1s\u00e1rl\u00e1s ellen\u00e9rt\u00e9k\u00e9nek kiegyenl\u00edt\u00e9se sz\u00e1mla alapj\u00e1n <strong>deviz\u00e1ban, valut\u00e1ban t\u00f6rt\u00e9nik, akkor a sz\u00e1mla szerinti \u2013 <\/strong>levonhat\u00f3 \u00e1ltal\u00e1nos forgalmi ad\u00f3t nem tartalmaz\u00f3- deviz\u00e1nak, valut\u00e1nak az eszk\u00f6z beszerz\u00e9sekor (teljes\u00edt\u00e9sekor) \u00e9rv\u00e9nyes, <strong>v\u00e1lasztott \u00e1rfolyamon <\/strong>\u00e1tsz\u00e1m\u00edtott forint\u00e9rt\u00e9k\u00e9b\u0151l kell kiindulni a beker\u00fcl\u00e9si \u00e9rt\u00e9k meghat\u00e1roz\u00e1sa sor\u00e1n.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Saj\u00e1t el\u0151\u00e1ll\u00edt\u00e1s eset\u00e9n<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>az eszk\u00f6z beker\u00fcl\u00e9si (el\u0151\u00e1ll\u00edt\u00e1si) \u00e9rt\u00e9k\u00e9nek r\u00e9sz\u00e9t k\u00e9pezik azok a k\u00f6lts\u00e9gek, amelyek<\/p>\n<ul>\n<li>az eszk\u00f6z (term\u00e9k) el\u0151\u00e1ll\u00edt\u00e1sa, \u00fczembe helyez\u00e9se, b\u0151v\u00edt\u00e9se, rendeltet\u00e9s\u00e9nek megv\u00e1ltoztat\u00e1sa, \u00e1talak\u00edt\u00e1sa, eredeti \u00e1llag\u00e1nak helyre\u00e1ll\u00edt\u00e1sa sor\u00e1n k\u00f6zvetlen\u00fcl felmer\u00fcltek,<\/li>\n<li>az el\u0151\u00e1ll\u00edt\u00e1ssal bizony\u00edthat\u00f3an szoros kapcsolatban voltak, tov\u00e1bb\u00e1<\/li>\n<li>az eszk\u00f6zre (term\u00e9kre) megfelel\u0151 mutat\u00f3k, jellemz\u0151k seg\u00edts\u00e9g\u00e9vel elsz\u00e1molhat\u00f3k (egy\u00fcttesen: <strong>k\u00f6zvetlen \u00f6nk\u00f6lts\u00e9g<\/strong>).<\/li>\n<\/ul>\n<ul>\n<li><strong>Idegen v\u00e1llalkoz\u00f3 \u00e1ltal megval\u00f3s\u00edtott beruh\u00e1z\u00e1shoz a beruh\u00e1z\u00f3 \u00e1ltal biztos\u00edtott<\/strong>\n<ul>\n<li>v\u00e1s\u00e1rolt anyagok beker\u00fcl\u00e9si \u00e9rt\u00e9k\u00e9t,<\/li>\n<li>saj\u00e1t el\u0151\u00e1ll\u00edt\u00e1s\u00fa term\u00e9k, ny\u00fajtott szolg\u00e1ltat\u00e1s k\u00f6zvetlen \u00f6nk\u00f6lts\u00e9g\u00e9t,<\/li>\n<li>a v\u00e1s\u00e1rol anyagok, saj\u00e1t el\u0151\u00e1ll\u00edt\u00e1s\u00fa term\u00e9k t\u00e9nyleges be\u00e9p\u00edt\u00e9sekor, a szolg\u00e1ltat\u00e1sny\u00fajt\u00e1ssal egyidej\u0171leg.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Nem p\u00e9nzbeli hozz\u00e1j\u00e1rul\u00e1sk\u00e9nt (apport)<\/strong><\/li>\n<\/ul>\n<p>\u00e1tvett t\u00e1rgyi eszk\u00f6z\u00f6k eset\u00e9ben a l\u00e9tes\u00edt\u0151 okirat vagy annak m\u00f3dos\u00edt\u00e1s\u00e1ban meghat\u00e1rozott \u00e9rt\u00e9k. Az az \u00f6sszeg, amit az apportt\u00e1rgy \u00e9rt\u00e9kek\u00e9nt a tulajdonosok k\u00f6lcs\u00f6n\u00f6sen elfogadnak. Ez elvileg az eszk\u00f6z piaci \u00e9rt\u00e9ke.<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>\u00c1talakul\u00e1s, egyes\u00fcl\u00e9s, beolvad\u00e1s<\/strong><\/li>\n<\/ul>\n<p>\u00c1talakul\u00e1s, egyes\u00fcl\u00e9s, sz\u00e9tv\u00e1l\u00e1s eset\u00e9n a l\u00e9tes\u00edt\u0151 okiratban meghat\u00e1rozott \u00e9rt\u00e9knek az \u00e1talakul\u00e1ssal, egyes\u00fcl\u00e9ssel, sz\u00e9tv\u00e1l\u00e1ssal l\u00e9trej\u00f6v\u0151 gazdas\u00e1gi t\u00e1rsas\u00e1g v\u00e9gleges vagyonm\u00e9rleg\u00e9ben szerepl\u0151 \u00e9rt\u00e9ket kell tekinteni<\/p>\n<ul>\n<li><strong>K\u00f6vetel\u00e9s fej\u00e9ben \u00e1tvett <\/strong><\/li>\n<\/ul>\n<p>eszk\u00f6z eset\u00e9ben a beker\u00fcl\u00e9si \u00e9rt\u00e9k az eszk\u00f6z meg\u00e1llapod\u00e1s, csereszerz\u0151d\u00e9s, vagyonfeloszt\u00e1si javaslat szerinti (sz\u00e1ml\u00e1zott, bizonylatolt) \u00e9rt\u00e9ke lesz. A k\u00f6vetel\u00e9s fej\u00e9ben \u00e1tvett eszk\u00f6zt norm\u00e1l v\u00e1s\u00e1rl\u00e1sk\u00e9nt kell k\u00f6nyvelni, majd el kell sz\u00e1molni a k\u00f6vetel\u00e9st \u00e9s k\u00f6telezetts\u00e9g k\u00f6z\u00f6tti kompenz\u00e1ci\u00f3t.<\/p>\n<ul>\n<li><strong>R\u00e9szesed\u00e9s fej\u00e9ben \u00e1tvett<\/strong><\/li>\n<\/ul>\n<p>eszk\u00f6z eset\u00e9ben a beker\u00fcl\u00e9si \u00e9rt\u00e9k a gazdas\u00e1gi t\u00e1rsas\u00e1g \u00e1ltal k\u00f6z\u00f6lt , illetve sz\u00e1ml\u00e1zott \u00e9rt\u00e9k. A gazdas\u00e1gi t\u00e1rsas\u00e1g jogut\u00f3d n\u00e9lk\u00fcli megsz\u0171n\u00e9se eset\u00e9n a v\u00e9gelsz\u00e1mol\u00e1s v\u00e9g\u00e9n k\u00e9sz\u00edtett vagyonfeloszt\u00e1si javaslat szerinti \u00e9rt\u00e9k. <u>Az eszk\u00f6z \u00e1llom\u00e1nyba v\u00e9tel\u00e9re nett\u00f3 m\u00f3don a p\u00e9nz\u00fcgyi eredm\u00e9nnyel (el\u0151jel\u00e9t\u0151l f\u00fcgg\u0151en bev\u00e9telekkel, vagy r\u00e1ford\u00edt\u00e1sokkal) szemben ker\u00fcl sor<\/u>.<\/p>\n<ul>\n<li><strong>T\u00e9r\u00edt\u00e9s n\u00e9lk\u00fcl \u00e1tvett eszk\u00f6z<\/strong><\/li>\n<\/ul>\n<p>eset\u00e9ben az \u00e1tvett eszk\u00f6z forgalmi, piaci \u00e9rt\u00e9ke min\u0151s\u00fcl beker\u00fcl\u00e9si \u00e9rt\u00e9knek, ha jogszab\u00e1ly elt\u00e9r\u0151en nem rendelkezik.<\/p>\n<ul>\n<li><strong>T\u00f6bbletk\u00e9nt fellelt, illetve az aj\u00e1nd\u00e9kk\u00e9nt, hagyat\u00e9kk\u00e9nt kapott eszk\u00f6z<\/strong><\/li>\n<\/ul>\n<p>eset\u00e9ben a beker\u00fcl\u00e9si \u00e9rt\u00e9k az eszk\u00f6znek az \u00e1llom\u00e1nyba v\u00e9tel id\u0151pontj\u00e1ban ismert forgalmi, piaci \u00e9rt\u00e9ke. Az adminisztr\u00e1ci\u00f3s hib\u00e1b\u00f3l sz\u00e1rmaz\u00f3 \u201et\u00f6bbletet\u201d az \u00f6nellen\u0151rz\u00e9s szab\u00e1lyai szerint kell elsz\u00e1molni.<\/p>\n<p>&nbsp;<\/p>\n<p>A fenti \u00e9rt\u00e9kek alkotj\u00e1k az eszk\u00f6z\u00f6k beker\u00fcl\u00e9si \u00e9rt\u00e9k\u00e9nek kiindul\u00e1si alapj\u00e1t (az \u00e9rt\u00e9k f\u0151 r\u00e9sz\u00e9t). Ezt az \u00f6sszeget azonban m\u00f3dos\u00edtani kell (n\u00e9h\u00e1ny kiv\u00e9telt\u0151l eltekintve n\u00f6velni) kell mindazon t\u00e9telekkel (\u00f6sszegekkel), amelyek az eszk\u00f6z megszerz\u00e9se, l\u00e9tes\u00edt\u00e9se, \u00fczembe helyez\u00e9se \u00e9rdek\u00e9ben az \u00fczembe helyez\u00e9sig, rakt\u00e1rba t\u00f6rt\u00e9n\u0151 besz\u00e1ll\u00edt\u00e1sig felmer\u00fcltek, \u00e9s az eszk\u00f6zh\u00f6z egyedileg hozz\u00e1 kapcsolhat\u00f3k (lsd. fenti \u00f6sszefoglal\u00f3 t\u00e1bl\u00e1zat).<\/p>\n<p>A 200 ezer forint egyedi beszerz\u00e9si, el\u0151\u00e1ll\u00edt\u00e1si \u00e9rt\u00e9k alatti vagyoni \u00e9rt\u00e9k\u0171 jogok, szellemi term\u00e9kek, t\u00e1rgyi eszk\u00f6z\u00f6k beker\u00fcl\u00e9si \u00e9rt\u00e9ke &#8211; a v\u00e1llalkoz\u00f3 d\u00f6nt\u00e9s\u00e9t\u0151l f\u00fcgg\u0151en &#8211; a haszn\u00e1latbav\u00e9telkor \u00e9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1sk\u00e9nt egy \u00f6sszegben elsz\u00e1molhat\u00f3.<\/p>\n<p><strong>A beker\u00fcl\u00e9si \u00e9rt\u00e9knek nem r\u00e9sze:<\/strong><\/p>\n<ul>\n<li>A levonhat\u00f3, illetve ar\u00e1nyos\u00edt\u00e1ssal megosztott \u00e9s le nem vonhat\u00f3 \u00e1fa.<\/li>\n<li>A folyamatos, zavartalan, biztons\u00e1gos \u00fczemel\u00e9st szolg\u00e1l\u00f3 jav\u00edt\u00e1si, karbantart\u00e1si k\u00f6lts\u00e9g.<\/li>\n<li>A saj\u00e1t el\u0151\u00e1ll\u00edt\u00e1shoz kapcsol\u00f3d\u00f3:\n<ul>\n<li>igazgat\u00e1si k\u00f6lts\u00e9g,<\/li>\n<li>egy\u00e9b \u00e1ltal\u00e1nos k\u00f6lts\u00e9g.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Budapest, 2021. 09. 06<\/p>\n<p>Tisztelettel:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Reif L\u00e1szl\u00f3n\u00e9 p\u00e9nz\u00fcgyi igazgat\u00f3<\/p>\n<p><a href=\"https:\/\/semmelweis.hu\/gfi\/files\/2021\/09\/SKM_C300i21090607551.pdf\">SKM_C300i21090607551<\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0T\u00c1J\u00c9KOZTAT\u00d3 &nbsp; T\u00c1RGYI ESZK\u00d6Z\u00d6K BRUTT\u00d3 \u00c9RT\u00c9K\u00c9NEK \u00d6SSZETEV\u0150I: V\u00c1S\u00c1RL\u00c1S SAJ\u00c1T EL\u0150\u00c1LL\u00cdT\u00c1S NEM P\u00c9NZBELI (VAGYONI) HOZZ\u00c1J\u00c1RU-L\u00c1SK\u00c9NT, P\u00d3TBEFIZET\u00c9S-K\u00c9NT \u00c1TV\u00c9TEL K\u00d6VETEL\u00c9S, R\u00c9SZESED\u00c9S FEJ\u00c9BEN \u00c1TV\u00c9TEL T\u00c9R\u00cdT\u00c9S N\u00c9LK\u00dcLI \u00c1TV\u00c9TEL T\u00d6BBLET BEKER\u00dcL\u00c9SI \u00c9RT\u00c9K \u00a0 Sz\u00e1mla szerinti \u00e1r BEKER\u00dcL\u00c9SI \u00c9RT\u00c9K \u00a0 El\u0151\u00e1ll\u00edt\u00e1si k\u00f6lts\u00e9g BEKER\u00dcL\u00c9SI \u00c9RT\u00c9K \u00a0 \u00a0 L\u00e9tes\u00edt\u0151 okirat \u00a0 (vagy annak m\u00f3dos\u00edt\u00e1sa), tagi hat\u00e1rozat (sz\u00e1mla) szerinti \u00e9rt\u00e9k \u00a0 BEKER\u00dcL\u00c9SI \u00c9RT\u00c9K \u00a0 Szerz\u0151d\u00e9s, &hellip;<\/p>\n","protected":false},"author":101489,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[10],"class_list":["post-91550","post","type-post","status-publish","format-standard","hentry","category-hirek","tag-penzugy"],"acf":[],"_links":{"self":[{"href":"https:\/\/semmelweis.hu\/gfi\/wp-json\/wp\/v2\/posts\/91550","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/semmelweis.hu\/gfi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/semmelweis.hu\/gfi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/semmelweis.hu\/gfi\/wp-json\/wp\/v2\/users\/101489"}],"replies":[{"embeddable":true,"href":"https:\/\/semmelweis.hu\/gfi\/wp-json\/wp\/v2\/comments?post=91550"}],"version-history":[{"count":7,"href":"https:\/\/semmelweis.hu\/gfi\/wp-json\/wp\/v2\/posts\/91550\/revisions"}],"predecessor-version":[{"id":91558,"href":"https:\/\/semmelweis.hu\/gfi\/wp-json\/wp\/v2\/posts\/91550\/revisions\/91558"}],"wp:attachment":[{"href":"https:\/\/semmelweis.hu\/gfi\/wp-json\/wp\/v2\/media?parent=91550"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/semmelweis.hu\/gfi\/wp-json\/wp\/v2\/categories?post=91550"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/semmelweis.hu\/gfi\/wp-json\/wp\/v2\/tags?post=91550"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}