{"id":139803,"date":"2025-09-16T11:45:00","date_gmt":"2025-09-16T11:45:00","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=139803"},"modified":"2026-03-21T11:49:08","modified_gmt":"2026-03-21T11:49:08","slug":"exemplu-de-amortizare-laptop","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/exemplu-de-amortizare-laptop\/","title":{"rendered":"Cheltuieli cu achizi\u021bia mijloacelor fixe. Exemplu de amortizare laptop. Amortizare telefon sau tableta."},"content":{"rendered":"\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Cuprins articol<\/h2><nav><ul><li><a href=\"#achizi\u021bia-de-mijloace-fixe-\u0219i-alte-imobilizari\">Cheltuieli cu achizi\u021bia de mijloace fixe \u0219i alte imobiliz\u0103ri<\/a><\/li><li><a href=\"#amortizarea-altor-imobilizari\">Amortizarea altor imobiliz\u0103ri<\/a><\/li><li><a href=\"#exemplu-de-amortizare-tableta-amortizare-laptop-amortizare-telefon\">Exemplu de amortizare tablet\u0103. Amortizare laptop. Amortizare telefon.<\/a><\/li><li><a href=\"#activele-neamortizabile-sunt\">Activele neamortizabile<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"achizi\u021bia-de-mijloace-fixe-\u0219i-alte-imobilizari\">Cheltuieli cu achizi\u021bia de mijloace fixe \u0219i alte imobiliz\u0103ri<\/h3>\n\n\n\n<p>Un echipament este considerat mijloc fix dac\u0103 \u00eendepline\u0219te cumulativ urm\u0103toarele condi\u021bii:<\/p>\n\n\n\n<p>a) este de\u021binut \u0219i utilizat \u00een produc\u021bia, livrarea de bunuri sau \u00een prestarea de servicii, pentru a fi \u00eenchiriat ter\u021bilor sau \u00een scopuri administrative;<\/p>\n\n\n\n<p>b) are o <strong>valoare fiscal\u0103 <\/strong>mai mare dec\u00e2t limita stabilit\u0103 prin hot\u0103r\u00e2re a Guvernului, la data intr\u0103rii \u00een patrimoniul contribuabilului: <strong>5.000 de lei f\u0103r\u0103 TVA (de la 1 ianuarie 2026)<\/strong>.<\/p>\n\n\n\n<p>c) are o <strong>durat\u0103 normal\u0103 de utilizare mai mare de un an<\/strong>.<\/p>\n\n\n\n<p>Bunurile a c\u0103ror valoare este sub 5.000&nbsp; de lei, dar sunt utilizate pe o perioad\u0103 mai mare de un an, sunt considerate obiecte de inventar \u0219i costul cu achizi\u021bia lor este deductibil la momentul pl\u0103\u021bii.<\/p>\n\n\n\n<p>Plata efectuat\u0103 \u00een scopul achizi\u021bion\u0103rii de mijloace fixe amortizabile (cu valoarea mai mare de 5.000 lei inclusiv TVA pentru nepl\u0103titori de TVA sau de 5.000 lei f\u0103r\u0103 TVA pentru pl\u0103titorii de TVA) nu este deductibil\u0103 la data pl\u0103\u021bii, acestea trebuie amortizate \u0219i doar amortizarea lunar\u0103 a acestora <strong>este deductibil\u0103 <\/strong>conform planului de amortizare.<\/p>\n\n\n\n<p><a href=\"https:\/\/contapp.ro\/blog\/amortizare-mijloace-fixe-pfa\/\">Pentru prevederile legale referitoare la amortizare cititi acest articol.<\/a><\/p>\n\n\n\n<div class=\"wp-block-group has-border-color has-black-border-color has-background is-layout-constrained wp-container-core-group-is-layout-3a02abfb wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#fffadc;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p><strong>Exemplu 1:<\/strong> Achizi\u021bie Laptop cu valoarea de 6.000 lei.<\/p>\n\n\n\n<p>Se introduce in ContApp pe Imobilizari si se alege categoria de amortizare de \u201e2.2.9. Calculatoare electronice \u0219i echipamente periferice. Ma\u0219ini \u0219i aparate de cas\u0103, control \u0219i factur\u0103\u201d iar la perioada de amortizare se alege 24 de luni. Aplica\u021bia calculeaz\u0103 automat amortizarea pentru 24 de luni, completeaz\u0103 Registrul de Eviden\u021b\u0103 Fiscal\u0103 \u0219i Registrul Imobiliz\u0103rilor.<\/p>\n<\/div>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"582\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2023\/12\/imobilizari-contapp-1024x582.png\" alt=\"\" class=\"wp-image-138551\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2023\/12\/imobilizari-contapp-1024x582.png 1024w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2023\/12\/imobilizari-contapp-300x170.png 300w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2023\/12\/imobilizari-contapp.png 1537w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"amortizarea-altor-imobilizari\">Amortizarea altor imobiliz\u0103ri<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>cl\u0103diri \u0219i spa\u021bii de produc\u021bie \u0219i depozitare,<\/strong> amortizarea este deductibil\u0103;<\/li>\n\n\n\n<li><strong>masini \u0219i utilaje pentru produc\u021bie<\/strong>, amortizarea este deductibil\u0103;<\/li>\n\n\n\n<li><strong>aparate de m\u0103sur\u0103 \u0219i control<\/strong>, amortizarea este deductibil\u0103;<\/li>\n\n\n\n<li><strong>mobilier \u0219i amenaj\u0103ri la sediu<\/strong>, sunt deductible dac\u0103 ave\u021bi \u00eenregistrat\u0103 activitate la sediu sau la punctul de lucru; pentru amenaj\u0103ri, durata de amortizare este egal\u0103 cu perioada r\u0103mas\u0103 p\u00e2n\u0103 la sf\u00e2r\u0219itul contractului de \u00eenchiriere sau de comodat;<\/li>\n\n\n\n<li><strong>birotica, tehnica de calcul, telefoane mobile, c\u0103r\u021bi de specialitate, <\/strong>&nbsp;sunt cheltuieli deductibile, de regul\u0103 obiecte de inventar;<\/li>\n\n\n\n<li><strong>programe informatice,<\/strong> sunt cheltuieli deductibile, raportat la perioada de utilizare;<\/li>\n\n\n\n<li><strong>brevete, m\u0103rci, licen\u021be, <\/strong>sunt cheltuieli deductibile, raportat la perioada de utilizare;<\/li>\n\n\n\n<li><strong>drepturi de autor \u0219i de proprietate intelectual\u0103<\/strong>, sunt cheltuieli deductibile, raportat la perioada de utilizare;<\/li>\n<\/ul>\n\n\n\n<p class=\"has-background\" style=\"background-color:#e6edf7\">Cf codului fiscal, cheltuielile aferente achizi\u021bion\u0103rii de brevete, drepturi de autor, licen\u021be, m\u0103rci de comer\u021b sau fabric\u0103, drepturi de explorare a resurselor naturale \u0219i alte imobiliz\u0103ri ne-corporale recunoscute din punct de vedere contabil,&nbsp; se recupereaz\u0103 prin intermediul deducerilor de amortizare liniar\u0103 pe perioada contractului sau pe durata de utilizare, dup\u0103 caz.<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#d9ead3\">\u00cen ContApp, se preia e-factura furnizor cu articol \u00een categoria \u201eAchizi\u021bii de imobiliz\u0103ri\u201d, se introduce factura de achizi\u021bii \u0219i se merge la sec\u021biunea active unde se completeaz\u0103 fi\u0219a mijlocului fix, de unde se selecteaz\u0103 la clasele de amortizare \u201d Imobiliz\u0103ri necorporale\u201d cu durata de amortizare de 36 de luni. <\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#e6edf7\"><strong>Important!<\/strong> conform art 28. (20) Contribuabilii care investesc \u00een mijloace fixe destinate prevenirii accidentelor de munc\u0103 \u0219i bolilor profesionale, precum \u0219i \u00eenfiin\u021b\u0103rii \u0219i func\u021bion\u0103rii cabinetelor medicale pot deduce integral valoarea acestora la calculul profitului impozabil la data punerii \u00een func\u021biune sau pot recupera aceste cheltuieli prin deduceri de amortizare.<\/p>\n\n\n\n<div id=\"conta-1911790521\" class=\"conta-plasare-articol conta-entity-placement\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"138622\" class=\"elementor elementor-138622\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-74d5fa3 elementor-hidden-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"74d5fa3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e077846\" data-id=\"e077846\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-36d650e elementor-widget elementor-widget-image\" data-id=\"36d650e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/account.contapp.ro\/asistent\/incepe\">\n\t\t\t\t\t\t\t<img width=\"1080\" height=\"350\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1.png\" class=\"attachment-full size-full wp-image-140760\" alt=\"Oferta ContApp generala desktop\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1.png 1080w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1-300x97.png 300w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1-1024x332.png 1024w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1-768x249.png 768w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-596b463 elementor-hidden-desktop elementor-hidden-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"596b463\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5910dd8\" data-id=\"5910dd8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2a3b325 elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-image\" data-id=\"2a3b325\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/account.contapp.ro\/asistent\/incepe\">\n\t\t\t\t\t\t\t<img width=\"340\" height=\"515\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-340x505-1.png\" class=\"attachment-medium_large size-medium_large wp-image-140761\" alt=\"Oferta ContApp generala mobile\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-340x505-1.png 340w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-340x505-1-198x300.png 198w\" sizes=\"(max-width: 340px) 100vw, 340px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<\/div><h3 class=\"wp-block-heading\" id=\"exemplu-de-amortizare-tableta-amortizare-laptop-amortizare-telefon\">Exemplu de amortizare tablet\u0103. Amortizare laptop. Amortizare telefon.<\/h3>\n\n\n\n<div class=\"wp-block-group has-background is-layout-constrained wp-block-group-is-layout-constrained\" style=\"background-color:#fffadc\">\n<p><\/p>\n\n\n\n<p><strong>Date contribuabil:<\/strong>&nbsp;Intreprindere individuala, neplatitor TVA, contabilitate in partida simpla.<\/p>\n\n\n\n<div class=\"wp-block-group is-layout-constrained wp-block-group-is-layout-constrained\">\n<ul class=\"wp-block-list\">\n<li>Codul CAEN: 6210 Activitati de consultanta in tehnologia informatiei;<\/li>\n\n\n\n<li>Achizitioneaza tableta Apple IPAD pe 02 martie 2026;<\/li>\n\n\n\n<li>Valoare de achizitie 6.500 lei cu TVA inclus;<\/li>\n\n\n\n<li>Se inregistreaza plata in registrul de incasari si plati la data achizitiei;<\/li>\n\n\n\n<li>Raportat la activitatea desfasurata cheltuiala este integral deductibila, deoarece bunul este folosit in activitatea curenta pentru obtinerea de venituri;<\/li>\n\n\n\n<li>Bunul cumparat este considerat mijloc fix deoarece:\n<ul class=\"wp-block-list\">\n<li>\u2013 are valoare de achizitie mai mare de 5.000 lei;<\/li>\n\n\n\n<li>\u2013 este folosit pe o perioada mai mare de un an;<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Se consulta catalogul cu clasificarea mijloacelor fixe utilizate in economie si duratele normale de functionare ale acestora. Bunul achizitonat se incadreaza la grupa 2.2.9 Calculatoare, electronice si echipamente periferice.<\/li>\n\n\n\n<li>Durata de amortizare intre 2-4 ani. Se alege durata minima de 2 ani.<\/li>\n\n\n\n<li>Pentru calculul amortizarii lunare folosim metoda amortizarii liniare: Amortizare = 5.135\/(2*12 luni)=214,00 lei pe luna.<\/li>\n\n\n\n<li>Incepem sa deducem amortizarea incepand cu luna aprilie 2026.<\/li>\n\n\n\n<li>Amortizare in anul 2026 =&nbsp;&nbsp; 9 x 214,00 =&nbsp;&nbsp; 1.926,00 lei<\/li>\n\n\n\n<li>Amortizare in anul 2027 = 12 x 214,00 = 2.567,00 lei<\/li>\n\n\n\n<li>Amortizare in anul 2028 =&nbsp;&nbsp; 3 x 214,00 =&nbsp;&nbsp; 642,00 lei<\/li>\n\n\n\n<li>La calculul venitului net pe anul 2026 se scade din venitul brut suma de 1.926,00 lei ce reprezinta costul utilizarii cu achizitia tabletei pentru aceasta perioada.<\/li>\n<\/ul>\n\n\n\n<p>Pentru gestiunea mijlocului fix am folosit<a href=\"https:\/\/ps.contapp.ro\/\" target=\"_blank\" rel=\"noreferrer noopener\">&nbsp;ContApp<\/a>, care genereaza automat urmatoarele documente si calculeza autoamat amortizarea in Registrul de Evidenta Fiscala:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/ghidpfa.ro\/wp-content\/anexa\/2023\/sdc\/Plan-de-amortizare-Ipad.pdf\" target=\"_blank\" rel=\"noopener\">Planul de amortizare<\/a>&nbsp;pe o perioada de 24 de luni.<\/li>\n\n\n\n<li><a href=\"https:\/\/ghidpfa.ro\/wp-content\/anexa\/2023\/sdc\/PV-dare-folosinta-mijloc-fix.pdf\" target=\"_blank\" rel=\"noopener\">Proces verbal de dare in folosinta a mijloacelor fixe;<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/ghidpfa.ro\/wp-content\/anexa\/2023\/sdc\/Fisa-mijlocului-fix-tableta-Ipad.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Fisa mijlocului fix \u2013 Tableta IPAD;<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/ghidpfa.ro\/wp-content\/anexa\/2023\/sdc\/REGISTRUL-IMOBILIZARILOR-Popescu-V-Ioan-PFA-2022.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Registrul Imobilizarilor;<\/a><\/li>\n<\/ul>\n\n\n\n<p>Pentru amortizarea unui laptop sau telefon se urmeaz\u0103 pa\u0219ii de mai sus.<\/p>\n<\/div>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"activele-neamortizabile-sunt\">Activele neamortizabile<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong> terenurile, inclusiv cele \u00eemp\u0103durite<\/strong> nu se amortizeaz\u0103, cheltuiala cu achizi\u021bia este deductibil\u0103 la momentul \u00eenstr\u0103in\u0103rii (v\u00e2nz\u0103rii terenului);<\/li>\n\n\n\n<li><strong>tablourile \u0219i operele de art\u0103<\/strong>, nu se amortizeaz\u0103, cheltuiala cu achizi\u021bia este deductibil\u0103 la momentul \u00eenstr\u0103in\u0103rii.&nbsp;<\/li>\n\n\n\n<li><strong>fondul comercial,<\/strong> nu se amortizeaz\u0103, cheltuiala cu achizi\u021bia este deductibil\u0103 la momentul \u00eenstr\u0103in\u0103rii;<\/li>\n\n\n\n<li><strong>lacurile, b\u0103l\u021bile \u0219i iazurile care nu sunt rezultatul unei investi\u021bii,<\/strong> cheltuiala cu achizi\u021bia este deductibil\u0103 la momentul \u00eenstr\u0103in\u0103rii;<\/li>\n\n\n\n<li><strong>orice mijloc fix care nu \u00ee\u0219i pierde valoarea \u00een timp datorit\u0103 folosirii,<\/strong> nu se amortizeaz\u0103 \u0219i nu genereaz\u0103 cheltuieli deductibile; <\/li>\n\n\n\n<li><strong>casele de odihn\u0103 proprii, locuin\u021bele de protocol, navele, aeronavele, vasele de croazier\u0103<\/strong>, altele dec\u00e2t cele utilizate \u00een scopul realiz\u0103rii veniturilor; amortizarea acestora nu este cheltuial\u0103 deductibil\u0103.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Cheltuieli cu achizi\u021bia de mijloace fixe \u0219i alte imobiliz\u0103ri Un echipament este considerat mijloc fix dac\u0103 \u00eendepline\u0219te cumulativ urm\u0103toarele condi\u021bii: a) este de\u021binut \u0219i utilizat \u00een produc\u021bia, livrarea de bunuri sau \u00een prestarea de servicii, pentru a fi \u00eenchiriat ter\u021bilor sau \u00een scopuri administrative; b) are o valoare fiscal\u0103 mai mare dec\u00e2t limita stabilit\u0103 prin [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":141050,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[474],"tags":[],"class_list":["post-139803","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ghid-contabilitate-pfa"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/139803","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/comments?post=139803"}],"version-history":[{"count":9,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/139803\/revisions"}],"predecessor-version":[{"id":141590,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/139803\/revisions\/141590"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/141050"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=139803"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=139803"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=139803"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}