{"id":140342,"date":"2025-09-17T09:50:48","date_gmt":"2025-09-17T09:50:48","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=140342"},"modified":"2026-03-21T11:43:44","modified_gmt":"2026-03-21T11:43:44","slug":"cheltuieli-cu-achizitia-de-obiecte-de-inventar","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/cheltuieli-cu-achizitia-de-obiecte-de-inventar\/","title":{"rendered":"Cheltuieli cu achizi\u021bia de obiecte de inventar"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\" id=\"achizi\u021bia-de-obiecte-de-inventar\">Achizi\u021bia de obiecte de inventar<\/h3>\n\n\n\n<p>Dac\u0103 durata de utilizare a unor bunuri este mai mare de 1 an, dar valoarea de achizi\u021bie este mai mic\u0103 de 5.000 lei, atunci sunt considerate obiecte de inventar \u0219i plata efectuat\u0103 pentru achizi\u021bia lor este deductibil\u0103 la data pl\u0103\u021bii (nu se amortizeaz\u0103 pe mai mul\u021bi ani).<\/p>\n\n\n\n<p><strong>Aten\u021bie!<\/strong> Pentru bunurile achizi\u021bionate \u00eenainte de 01 ianuarie 2026 \u0219i care au o durat\u0103 de utilizare mai mare de un an, valoarea de achizi\u021bie nu trebuie s\u0103 dep\u0103\u0219easc\u0103 2.500 lei, pentru a fi considerate obiecte de inventar.<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#fffadc\"><strong>Exemplu:<\/strong> Achizitie telefon \u00een valoare de 4.999 lei, intra pe cheltuieli deductibile la data pl\u0103\u021bii.<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#d9ead3\"><strong>\u00cen ContApp<\/strong> se inregistreaza achizi\u021bia articol \u00een categoria \u201eAchizi\u021bii de obiecte de inventar\u201d, astfel se creeaz\u0103 automat o intrare \u00een Lista Obiectelor de Inventar.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"262\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/09\/Captura-de-ecran-2026-03-03-134224-1-1024x262.png\" alt=\"\" class=\"wp-image-141535\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/09\/Captura-de-ecran-2026-03-03-134224-1-1024x262.png 1024w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/09\/Captura-de-ecran-2026-03-03-134224-1-300x77.png 300w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/09\/Captura-de-ecran-2026-03-03-134224-1-768x197.png 768w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/09\/Captura-de-ecran-2026-03-03-134224-1-1536x393.png 1536w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/09\/Captura-de-ecran-2026-03-03-134224-1.png 1570w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Achizi\u021bia de obiecte de inventar Dac\u0103 durata de utilizare a unor bunuri este mai mare de 1 an, dar valoarea de achizi\u021bie este mai mic\u0103 de 5.000 lei, atunci sunt considerate obiecte de inventar \u0219i plata efectuat\u0103 pentru achizi\u021bia lor este deductibil\u0103 la data pl\u0103\u021bii (nu se amortizeaz\u0103 pe mai mul\u021bi ani). Aten\u021bie! Pentru bunurile [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":138868,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[474],"tags":[],"class_list":["post-140342","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\/140342","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=140342"}],"version-history":[{"count":4,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/140342\/revisions"}],"predecessor-version":[{"id":141586,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/140342\/revisions\/141586"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/138868"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=140342"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=140342"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=140342"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}