{"id":5149,"date":"2021-11-04T09:22:01","date_gmt":"2021-11-04T08:22:01","guid":{"rendered":"https:\/\/www.srovnator.cz\/clanky\/ostatni\/jake-jsou-formy-odpisu-automobilu-v-podnikani\/"},"modified":"2024-06-24T07:55:57","modified_gmt":"2024-06-24T05:55:57","slug":"jake-jsou-formy-odpisu-automobilu-v-podnikani","status":"publish","type":"post","link":"https:\/\/www.srovnator.cz\/clanky\/jak-je-to-s-odpisy-aut-v-podnikani\/","title":{"rendered":"Jak\u00e9 jsou formy odpis\u016f automobil\u016f v podnik\u00e1n\u00ed?"},"content":{"rendered":"<p><strong>Podnik\u00e1n\u00ed a\u00a0automobil \u2013 dva \u00fazce spjat\u00e9 term\u00edny, kter\u00e9\u00a0k\u00a0sob\u011b neodmysliteln\u011b pat\u0159\u00ed. V\u00a0dne\u0161n\u00ed dob\u011b si m\u016f\u017eeme jen\u00a0t\u011b\u017eko p\u0159edstavit podnikatele bez automobilu. Automobil p\u0159edstavuje pro\u00a0v\u011bt\u0161inu podnikatel\u016f \u201edenn\u00ed chl\u00e9b\u201c \u2013 naprosto nezbytn\u00fd n\u00e1stroj, d\u00edky kter\u00e9mu mohou svou podnikatelskou \u010dinnost vykon\u00e1vat. Jak to\u00a0s\u00a0automobilem funguje z\u00a0hlediska da\u0148ov\u00fdch odpis\u016f?<\/strong><\/p>\n<img decoding=\"async\" width=\"770\" height=\"514\" src=\"https:\/\/storage.googleapis.com\/wp-resources\/srovnator.cz\/ng\/2022\/06\/70dd908a-jak-je-to-s-odpisy-aut-v-podnikani3-770x514.jpg\" class=\" wp-post-image wp-stateless-item\" alt=\"Jak\u00e9 jsou formy odpis\u016f automobil\u016f v podnik\u00e1n\u00ed?\" title=\"Jak\u00e9 jsou formy odpis\u016f automobil\u016f v podnik\u00e1n\u00ed?\" srcset=\"https:\/\/storage.googleapis.com\/wp-resources\/srovnator.cz\/ng\/2022\/06\/70dd908a-jak-je-to-s-odpisy-aut-v-podnikani3-770x514.jpg 770w, https:\/\/storage.googleapis.com\/wp-resources\/srovnator.cz\/ng\/2022\/06\/70dd908a-jak-je-to-s-odpisy-aut-v-podnikani3.jpg 1000w\" sizes=\"(max-width: 770px) 100vw, 770px\" data-image-size=\"medium\" data-stateless-media-bucket=\"wp-resources\" data-stateless-media-name=\"srovnator.cz\/ng\/2022\/06\/70dd908a-jak-je-to-s-odpisy-aut-v-podnikani3.jpg\" \/>\n<small>Firemn\u00ed v\u016fz je\u00a0br\u00e1n jako hmotn\u00fd majetek spole\u010dnosti.<\/small><\/p>\n<h2>Hmotn\u00fd majetek a\u00a0uznateln\u00fd v\u00fddaj<\/h2>\n<p>Podnikatel\u00e9 si mohou automobil odepsat jako uznateln\u00fd v\u00fddaj v\u00a0pr\u016fb\u011bhu n\u011bkolika let. To\u00a0plat\u00ed za\u00a0p\u0159edpokladu, \u017ee\u00a0po\u0159izovac\u00ed cena automobilu je\u00a0vy\u0161\u0161\u00ed ne\u017e 80\u00a0000\u00a0K\u010d. Z\u00e1rove\u0148 mus\u00ed b\u00fdt nov\u011b po\u0159\u00edzen\u00fd v\u016fz v\u00a0takov\u00e9m stavu, aby\u00a0podnikateli mohl slou\u017eit minim\u00e1ln\u011b jeden rok. Z\u00a0hlediska da\u0148ov\u00fdch odpis\u016f se\u00a0firemn\u00ed automobil pova\u017euje za\u00a0hmotn\u00fd majetek.<\/p>\n<p>Automobil lze b\u011bhem n\u011bkolika let odepsat, pokud:<\/p>\n<ul>\n<li>Je\u00a0po\u0159\u00edzen do\u00a0majetku firmy,<\/li>\n<li>jeho po\u0159izovac\u00ed cena je\u00a0minim\u00e1ln\u011b 80\u00a0000\u00a0K\u010d,<\/li>\n<li>stav automobilu odpov\u00edd\u00e1 tomu, \u017ee\u00a0bude moci b\u00fdt v\u00a0provozu alespo\u0148 1 rok.<\/li>\n<li>Ka\u017ed\u00e9ho podnikatele se\u00a0t\u00fdkaj\u00ed dva druhy odpis\u016f \u2013 da\u0148ov\u00e9 odpisy a\u00a0\u00fa\u010detn\u00ed odpisy. Ka\u017ed\u00fd z\u00a0t\u011bchto druh\u016f odpisu funguje jinak.<\/li>\n<\/ul>\n<h2>\u00da\u010detn\u00ed odpisy<\/h2>\n<p>\u00da\u010detn\u00ed odpisy p\u0159edstavuj\u00ed skute\u010dn\u00e9 opot\u0159eben\u00ed vozu, jako\u017eto dlouhodob\u00e9ho hmotn\u00e9ho majetku firmy. Tento druh odpis\u016f se\u00a0vypo\u010d\u00edt\u00e1v\u00e1 v\u00a0z\u00e1v\u011bru \u00fa\u010detn\u00edho obdob\u00ed bu\u010f prost\u0159ednictv\u00edm \u010dasov\u00e9ho odpisu, nebo v\u00fdkonov\u00e9ho odpisu.<\/p>\n<h3>\u010casov\u00fd odpis<\/h3>\n<p>\u010casov\u00fd odpis vych\u00e1z\u00ed z\u00a0\u017eivotnosti automobilu. Podnikatelem je\u00a0stanoven odpisov\u00fd pl\u00e1n \u2013 ten p\u0159edstavuje po\u010det m\u011bs\u00edc\u016f, po\u00a0kter\u00e9\u00a0bude auto odepisov\u00e1no. V\u00fdpo\u010det je\u00a0snadn\u00fd:<\/p>\n<ul>\n<li>Po\u0159izovac\u00ed cena vozidla \/ po\u010det kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u016f dle odpisov\u00e9ho pl\u00e1nu * po\u010det kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u016f v\u00a0dan\u00e9m roce.<\/li>\n<\/ul>\n<p>Pokud tedy v\u016fz st\u00e1l 690\u00a0000\u00a0K\u010d, podnikatel jej po\u0159\u00eddil v\u00a0b\u0159eznu roku 2020 a\u00a0pl\u00e1nuje jej odepisovat 48\u00a0m\u011bs\u00edc\u016f, tak\u00a0pro\u00a0roky 2020 a\u00a02021 bude vypadat v\u00fdpo\u010det n\u00e1sledovn\u011b:<\/p>\n<ul>\n<li>2020 \u2013 (690\u00a0000\/48)*10 = 143\u00a0750\u00a0K\u010d<\/li>\n<li>2021 \u2013 (690\u00a0000\/48)*12 = 172\u00a0500\u00a0K\u010d<\/li>\n<\/ul>\n<h2>V\u00fdkonov\u00fd odpis<\/h2>\n<p>V\u00fdpo\u010det v\u00fdkonov\u00e9ho odpisu se\u00a0\u0159\u00edd\u00ed vzorcem s\u00a0jin\u00fdmi hodnotami ne\u017e vzorec odpisu \u010dasov\u00e9ho. V\u00a0tomto p\u0159\u00edpad\u011b podnikatel vych\u00e1z\u00ed z\u00a0\u017eivotnosti vozu a\u00a0z\u00a0po\u010dtu najet\u00fdch kilometr\u016f.<\/p>\n<ul>\n<li>Po\u0159izovac\u00ed cena vozu \/ \u017eivotnost vozu * po\u010det najet\u00fdch km.<\/li>\n<\/ul>\n<p>V\u016fz, kter\u00fd\u00a0podnikatel po\u0159\u00eddil za\u00a0on\u011bch 690\u00a0000\u00a0K\u010d m\u00e1 p\u0159edpokl\u00e1danou \u017eivotnost 300\u00a0000 najet\u00fdch kilometr\u016f. Pokud bylo s\u00a0vozem za\u00a0rok 2020 najeto 35\u00a0000\u00a0kilometr\u016f, bude v\u00fdpo\u010det v\u00fdkonov\u00e9ho odpisu vypadat n\u00e1sledovn\u011b:<\/p>\n<ul>\n<li>(690\u00a0000\/300\u00a0000)*35\u00a0000 = 80\u00a0500\u00a0K\u010d<\/li>\n<\/ul>\n<p>Je-li podnikatelem v\u016fz pou\u017e\u00edv\u00e1n i\u00a0pro\u00a0soukrom\u00e9 \u00fa\u010dely, m\u011bl by\u00a0tuto skute\u010dnost ve\u00a0v\u00fdpo\u010dtu v\u00fdkonov\u00e9ho odpisu zohlednit. Do\u00a0v\u00fdpo\u010dtu tedy podnikatel zahrnuje pouze takovou pom\u011brnou \u010d\u00e1st z\u00a0celkov\u00e9ho po\u010dtu ujet\u00fdch kilometr\u016f, kter\u00e1\u00a0odpov\u00edd\u00e1 vyu\u017eit\u00ed vozidla pro\u00a0podnikatelskou \u010dinnost.<br \/>\n<img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/wp-resources\/srovnator.cz\/2021\/11\/c8df850e-jak-je-to-s-odpisy-aut-v-podnikani2.jpg\" alt=\"\u00da\u010detn\u00ed odpisy se po\u010d\u00edtaj\u00ed na konci \u00fa\u010detn\u00edho obdob\u00ed\" width=\"100%\" \/><br \/>\n<small>\u00da\u010detn\u00ed odpisy se\u00a0po\u010d\u00edtaj\u00ed na\u00a0konci \u00fa\u010detn\u00edho obdob\u00ed.<\/small><\/p>\n<h2>Da\u0148ov\u00e9 odpisy<\/h2>\n<p>P\u0159i\u00a0vyu\u017eit\u00ed t\u00e9to formy odpis\u016f si podnikatel sni\u017euje z\u00e1klad dan\u011b \u2013 do\u00a0n\u00e1klad\u016f firmy je\u00a0postupn\u011b zahrnov\u00e1na po\u0159izovac\u00ed cena vozidla. Da\u0148ov\u00fd odpis m\u016f\u017ee prov\u00e9st podnikatel, kter\u00fd\u00a0je:<\/p>\n<ul>\n<li>Majitelem vozidla,<\/li>\n<li>p\u016fvodn\u00ed majitel vozidla v\u00a0p\u0159\u00edpad\u011b, \u017ee\u00a0automobil vyp\u016fj\u010duje budouc\u00edmu majiteli, kter\u00e9mu n\u00e1sledn\u011b p\u0159evede pr\u00e1va,<\/li>\n<li>n\u00e1jemcem nebo u\u017eivatelem leasingu, kter\u00fd\u00a0na\u00a0modernizaci nebo oprav\u011b vozidla vydal \u010d\u00e1stku vy\u0161\u0161\u00ed ne\u017e 80\u00a0000\u00a0K\u010d.<\/li>\n<\/ul>\n<p>\u010c\u00e1stka, kter\u00e1\u00a0bude podnikatelem z\u00a0vozu odeps\u00e1na, se\u00a0m\u016f\u017ee li\u0161it.<\/p>\n<ul>\n<li>Pl\u00e1tci DPH z\u00a0po\u0159izovac\u00ed ceny vozu odepisuj\u00ed \u010d\u00e1stku bez DPH.<\/li>\n<li>Nepl\u00e1tci DPH z\u00a0po\u0159izovac\u00ed ceny vozu odepisuj\u00ed \u010d\u00e1stku v\u010detn\u011b DPH.<\/li>\n<li>Podnikatel\u00e9 funguj\u00edc\u00ed v\u00a0re\u017eimu da\u0148ov\u00e9 evidence si odpisy ne\u00fa\u010dtuj\u00ed. Souhrn odpis\u016f tito podnikatel\u00e9 uvedou v\u00a0da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed.<\/li>\n<li>Podnikatel\u00e9 uplat\u0148uj\u00edc\u00ed v\u00fddaje tzv. pau\u0161\u00e1lem da\u0148ov\u00e9 odpisy na\u00a0automobil neuplat\u0148uj\u00ed.<\/li>\n<li>Je-li v\u016fz podnikatelem vlo\u017een do\u00a0firemn\u00edho majetku pozd\u011bji, ne\u017e prob\u011bhl n\u00e1kup vozu, vych\u00e1z\u00ed podnikatel z\u00a0tzv. reproduk\u010dn\u00ed po\u0159izovac\u00ed ceny \u2013 odpisy po\u010d\u00edt\u00e1 s\u00a0ohledem na\u00a0aktu\u00e1ln\u00ed stav vozu.<\/li>\n<\/ul>\n\n\t<div class=\"fq20 my-5\" id=\"fq-article\">\n\t<a name=\"fq\"><\/a><h2 class=\"text-center fq20h1\" id=\"fq20h1\">Spo\u010d\u00edtejte si rychle <a href=\"\/povinne-ruceni\/\" title=\"P\u0159ej\u00edt na povinn\u00e9 ru\u010den\u00ed\">povinn\u00e9 ru\u010den\u00ed<\/a><\/h2>\n\t<form action=\"https:\/\/webto.salesforce.com\/servlet\/servlet.WebToLead?encoding=UTF-8\" method=\"POST\" id=\"ngFqForm\" target=\"hidden-form\">\n\t\t<input type=\"hidden\" id=\"debug\" name=\"debug\" value=0>\n\t\t<input type=\"hidden\" id=\"debugEmail\" name=\"debugEmail\" value=\"lukas.nesvadba@suri.cz\">\n\t\t<input type=\"hidden\" id=\"oid\" name=\"oid\" value=\"00D0O000000r3aY\">\n\t\t<input type=\"hidden\" id=\"retURL\" name=\"retURL\" value=\"https:\/\/www.srovnator.cz\/clanky\/jak-je-to-s-odpisy-aut-v-podnikani\/\">\n\t\t<input type=\"hidden\" id=\"fq-retURL\" name=\"fq-retURL\" value=\"https:\/\/www.srovnator.cz\/clanky\/jak-je-to-s-odpisy-aut-v-podnikani\/\">\n\t\t<input type=\"hidden\" id=\"last_name\" maxlength=\"80\" name=\"last_name\" size=\"20\" value=\"FastQuote\" >\n\t\t<input type=\"hidden\" id=\"url\" maxlength=\"80\" name=\"url\" size=\"20\" value=\"srovnator.cz\">\n\t\t<input type=\"hidden\" id=\"lead_source\" name=\"lead_source\" maxlength=\"80\" size=\"20\" value=\"srovnator.cz\">\n\t\t<input type=\"hidden\" id=\"00N3Y00000GuOiA\" name=\"00N3Y00000GuOiA\" value=\"1\" \/>\n\t\t<input type=\"hidden\" id=\"00N3Y00000GuOi9\" name=\"00N3Y00000GuOi9\" value=\"0\" \/>\n\t\t<input type=\"hidden\" id=\"00N3Y00000GuOi7\" name=\"00N3Y00000GuOi7\" value=\"0\" \/>\n\t\t<input type=\"hidden\" id=\"description\" name=\"description\" value=\"Fast Quote From Article Not Mobile\" \/>\n\t\t<input type=\"hidden\" id=\"fq-pojistovna\" maxlength=\"100\" name=\"00N3Y00000GuOi8\" size=\"20\" value=\"zat\u00edm nevybr\u00e1no\" \/>\n\t\t<input type=\"hidden\" id=\"fq-pojistovna-nabidka\" name=\"00N3Y00000GuOiC\" size=\"20\" value=\"\" \/>\n\t\t<input id=\"utm_campaign\" maxlength=\"255\" name=\"00N3Y00000GOmH8\" size=\"20\" type=\"hidden\" value=\"\" \/>\n\t\t<input id=\"utm_medium\" maxlength=\"255\" name=\"00N3Y00000FcAr3\" size=\"20\" type=\"hidden\" value=\"\" \/>\n\t\t<input id=\"utm_source\" maxlength=\"255\" name=\"00N3Y00000FcAr4\" size=\"20\" type=\"hidden\" value=\"\" \/>\n\t\t<input id=\"_ga\" maxlength=\"255\" name=\"00N3Y00000GOmH7\" size=\"20\" type=\"hidden\" value=\"\" \/>\n\t\t<input id=\"_gsi\" maxlength=\"255\" name=\"00N3Y00000Gv8xg\" size=\"20\" type=\"hidden\" value=\"\" \/>\n\t  <div class=\"row\">\n\t  <div class=\"col-sm-6\">\n\t\t<div class=\"form-group mb-4\">\n\t\t<label for=\"znacka\">Zna\u010dka vozidla, kter\u00e9 chcete pojistit:<\/label><br>\n\t\t<select class=\"form-control\" id=\"fq-znacka\" name=\"00N3Y00000GuOiB\"><option value=\"ALFA ROMEO\">ALFA ROMEO<\/option><option value=\"AUDI\">AUDI<\/option><option value=\"BMW\">BMW<\/option><option value=\"CHEVROLET\">CHEVROLET<\/option><option value=\"CHRYSLER\">CHRYSLER<\/option><option value=\"CITRO\u00cbN\">CITRO\u00cbN<\/option><option value=\"DACIA\">DACIA<\/option><option value=\"DAEWOO\">DAEWOO<\/option><option value=\"FIAT\">FIAT<\/option><option value=\"FORD\">FORD<\/option><option value=\"HONDA\">HONDA<\/option><option value=\"HYUNDAI\">HYUNDAI<\/option><option value=\"JEEP\">JEEP<\/option><option value=\"KIA\">KIA<\/option><option value=\"LANCIA\">LANCIA<\/option><option value=\"LAND ROVER\">LAND ROVER<\/option><option value=\"MAZDA\">MAZDA<\/option><option value=\"MERCEDES-BENZ\">MERCEDES-BENZ<\/option><option value=\"MINI\">MINI<\/option><option value=\"MITSUBISHI\">MITSUBISHI<\/option><option value=\"NISSAN\">NISSAN<\/option><option value=\"OPEL\">OPEL<\/option><option value=\"PEUGEOT\">PEUGEOT<\/option><option value=\"RENAULT\">RENAULT<\/option><option value=\"ROVER\">ROVER<\/option><option value=\"SEAT\">SEAT<\/option><option value=\"\u0160KODA\" selected>\u0160KODA<\/option><option value=\"SSANGYONG\">SSANGYONG<\/option><option value=\"SUBARU\">SUBARU<\/option><option value=\"SUZUKI\">SUZUKI<\/option><option value=\"TOYOTA\">TOYOTA<\/option><option value=\"TRABANT\">TRABANT<\/option><option value=\"VOLKSWAGEN\">VOLKSWAGEN<\/option><option value=\"VOLVO\">VOLVO<\/option><\/select>\n\t  <\/div>\n\t<p class=\"mb-1\"><label for=\"fq-objem\">P\u0159ibli\u017en\u00fd objem motoru vozidla:<\/label><\/p>\n\t<div class=\"row mb-3\"><div class=\"col-9\"><input type=\"range\" class=\"fq-range\" aria-label=\"objem\" min=\"0.6\" max=\"3.3\" step=\"0.1\" value=\"1.5\" id=\"fq-objem\" aria-describedby=\"objem-value\"><\/div><div class=\"col-3 ps-2\"><input id=\"fq-objem-value\" class=\"fq-text nb\" type=\"text\" value=\"1\" size=\"4\" readonly \/><\/div><\/div>\n\t\n\t<div class=\"form-group mb-4\">\n\t<label for=\"fq-psc\">PS\u010c:<\/label>\n\t<input type=\"text\" id=\"fq-psc\" value=\"\" name=\"zip\" class=\"form-control\"><div class=\"invalid-feedback\"><\/div> \n\t<\/div>\n\t\n\t<p class=\"mb-1\"><label for=\"fq-vek\">Kolik je V\u00e1m let:<\/label><\/p>\n\t<div class=\"row mb-3\"><div class=\"col-9\"><input type=\"range\" class=\"fq-range\" aria-label=\"vek\" min=\"18\" max=\"66\" step=\"1\" value=\"42\" id=\"fq-vek\" aria-describedby=\"vek\" data-orientation=\"horizontal\" name=\"00N3Y00000GuOi6\"><\/div><div class=\"col-3 ps-2\"><input id=\"fq-vek-value\" class=\"fq-text nb\" type=\"text\" value=\"1\" size=\"4\" readonly \/><\/div><\/div>\n\t\n\t\n\t<p class=\"mb-1\"><label for=\"tel\">Pro z\u00edsk\u00e1n\u00ed kalkulace je t\u0159eba zadat tel. \u010d\u00edslo:<\/label><\/p>\n\t<div class=\"row mb-4\"><div class=\"col-4 pe-0\"><select class=\"form-control\" id=\"fq-predvolba\"><option selected value=\"+420\">+420<\/option><option value=\"+421\">+421<\/option><\/select><\/div><div class=\"col-8 ps-0\"><input type=\"text\" class=\"form-control\" aria-label=\"tel\" aria-describedby=\"predvolba\" placeholder=\"nap\u0159 603 123 123\" id=\"fq-tel\"><div class=\"invalid-feedback\"><\/div><\/div><\/div>\n\t<input id=\"fq-tel-value\" class=\"fq-text nb\" type=\"hidden\" value=\"\" size=\"4\" name=\"phone\" readonly \/>\n\t<\/div>\n\t<div class=\"col-sm-1\">\n\t<\/div>\n\t<div class=\"col-sm-4\">\n\t<div class=\"fq-sum p-3 my-4 pt-5\" style=\"display: none;\">\n\t<p class=\"mb-1\">Povinn\u00e9 ru\u010den\u00ed m\u016f\u017eete <br>m\u00edt ji\u017e od:<\/p>\n\t<p class=\"fq-sum-value-text\" id=\"fq-sum\">-<\/p>\n\t\n\t<div class=\"spinner-border text-primary fq-spinner mt-2\" role=\"status\" style=\"display: none;\" id=\"fq-loader\">\n\t\t<span class=\"sr-only\"><\/span>\n\t\n\t<\/div>\n\t<div class=\"col-sm-1\">\n\t<\/div>\n\t<input id=\"fq-sum-value\" class=\"fq-text nb\" type=\"hidden\" \/>\n\t<\/div>\t\n\t<\/div>\n\t<\/div>\n\t<div class=\"row justify-content-center mb-1\">\n\t<div class=\"col-6\">\n\t<a href=\"#fq\" id=\"fq-get\" class=\"w-100 btn bg-dark fq-btn py-3\" title=\"Zobrazit 10 poji\u0161\u0165oven\" data-bs-toggle=\"\" data-bs-target=\"\"><span class=\"sro-povinne-ruceni me-2\"><\/span>Zobrazit 10 poji\u0161\u0165oven<\/a>\n\t<\/div>\n\t<p class=\"mb-2 mt-4 col-sm-8 text-center\"><small>Odesl\u00e1n\u00edm formul\u00e1\u0159e tla\u010d\u00edtkem Zobrazit 10 poji\u0161\u0165oven souhlas\u00edte se zpracov\u00e1n\u00edm V\u00e1mi zadan\u00fdch osobn\u00edch \u00fadaj\u016f \u2013 <a href=\"\/informace-o-zpracovani-osobnich-udaju\/\" target=\"_blank\" title=\"Zobrazit\">Informace o zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a><\/small><\/p>\n\t<\/div>\n\t<\/form>\n\t<IFRAME style=\"display:none\" name=\"hidden-form\"><\/IFRAME>\n\t<\/div>\n\t<!-- Modal -->\n\t<div class=\"modal fade\" id=\"offersInsurance\" tabindex=\"-1\" role=\"dialog\" aria-labelledby=\"myModalLabel\" aria-hidden=\"true\">\n\t\t<div class=\"modal-dialog modal-dialog-scrollable modal-dialog-centered\" role=\"document\">\n\t\t\t<div class=\"modal-content\">\n\t\t\t\t<div class=\"modalHeader modal-header border-0\">\n\t\t\t\t\t<button type=\"button\" class=\"btn-close\" data-bs-dismiss=\"modal\" aria-label=\"Close\"><\/button>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"modal-body pt-0\">\n\t\t\t\t<h2 class=\"text-center fq20h1 mb-3\" id=\"fq20h1ls\">Kalkulace povinn\u00e9ho ru\u010den\u00ed<\/h2>\n\t\t\t\t<div class=\"fq20k3\">\n\t\t\t\t\t<div class=\"row fq-nabidka mb-3 p-2 mx-3\" id=\"fq-cpp\">\n\t\t\t\t\t\t<div class=\"col-3 ps-0 pe-0\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.srovnator.cz\/wp-content\/plugins\/ng-fast-quote\/img\/fq-logo-cpp.png\" alt=\"\u010cPP\" width=\"74\" height=\"74\" class=\"alignnone size-full wp-image-21674\" srcset=\"https:\/\/www.srovnator.cz\/wp-content\/plugins\/ng-fast-quote\/img\/fq-logo-cpp.png 74w, https:\/\/www.srovnator.cz\/wp-content\/plugins\/ng-fast-quote\/img\/fq-logo-cpp.png 70w\" sizes=\"auto, (max-width: 74px) 100vw, 74px\"><\/div>\n\t\t\t\t\t\t<div class=\"col-5 ps-3 pe-1 align-self-center\">\n\t\t\t\t\t\t\t<p class=\"fq-nadpis mb-0\">\u010cPP<\/p>\n\t\t\t\t\t\t\t<p class=\"mb-1\">od <strong class=\"fq-cena\">0<\/strong> <strong>K\u010d<\/strong><\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"col-4 ps-0 pe-0 align-self-center\"><a href=\"#\" class=\"btn btn-primary mt-0 text-white btn-sm p-3\" title=\"M\u00e1m z\u00e1jem\" data-pojistovna=\"cpp\">M\u00c1M Z\u00c1JEM<\/a><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"row fq-nabidka mb-3 p-2 mx-3\" id=\"fq-gcp\">\n\t\t\t\t\t\t<div class=\"col-3 ps-0 pe-0\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.srovnator.cz\/wp-content\/plugins\/ng-fast-quote\/img\/fq-logo-gcp.png\" alt=\"G\u010cP\" width=\"74\" height=\"74\" class=\"alignnone size-full wp-image-21674\" srcset=\"https:\/\/www.srovnator.cz\/wp-content\/plugins\/ng-fast-quote\/img\/fq-logo-gcp.png 74w, https:\/\/www.srovnator.cz\/wp-content\/plugins\/ng-fast-quote\/img\/fq-logo-gcp.png 70w\" sizes=\"auto, (max-width: 74px) 100vw, 74px\"><\/div>\n\t\t\t\t\t\t<div class=\"col-5 ps-3 pe-1 align-self-center\">\n\t\t\t\t\t\t\t<p class=\"fq-nadpis mb-0\">G\u010cP<\/p>\n\t\t\t\t\t\t\t<p class=\"mb-1\">od <strong class=\"fq-cena\">0<\/strong> <strong>K\u010d<\/strong><\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"col-4 ps-0 pe-0 align-self-center\"><a href=\"#\" class=\"btn btn-primary mt-0 text-white btn-sm p-3\" title=\"M\u00e1m z\u00e1jem\" data-pojistovna=\"gcp\">M\u00c1M Z\u00c1JEM<\/a><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"row fq-nabidka mb-3 p-2 mx-3\" id=\"fq-allianz\">\n\t\t\t\t\t\t<div class=\"col-3 ps-0 pe-0\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.srovnator.cz\/wp-content\/plugins\/ng-fast-quote\/img\/fq-logo-allianz.png\" alt=\"allianz\" width=\"74\" height=\"74\" class=\"alignnone size-full wp-image-21674\" srcset=\"https:\/\/www.srovnator.cz\/wp-content\/plugins\/ng-fast-quote\/img\/fq-logo-allianz.png 74w, https:\/\/www.srovnator.cz\/wp-content\/plugins\/ng-fast-quote\/img\/fq-logo-allianz.png 70w\" sizes=\"auto, (max-width: 74px) 100vw, 74px\"><\/div>\n\t\t\t\t\t\t<div class=\"col-5 ps-3 pe-1 align-self-center\">\n\t\t\t\t\t\t\t<p class=\"fq-nadpis mb-0\">Allianz<\/p>\n\t\t\t\t\t\t\t<p class=\"mb-1\">od <strong class=\"fq-cena\">0<\/strong> <strong>K\u010d<\/strong><\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"col-4 ps-0 pe-0 align-self-center\"><a href=\"#\" class=\"btn btn-primary mt-0 text-white btn-sm p-3\" title=\"M\u00e1m z\u00e1jem\" data-pojistovna=\"allianz\">M\u00c1M Z\u00c1JEM<\/a><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"row fq-nabidka mb-3 p-2 mx-3\" id=\"fq-kooperativa\">\n\t\t\t\t\t\t<div class=\"col-3 ps-0 pe-0\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.srovnator.cz\/wp-content\/plugins\/ng-fast-quote\/img\/fq-logo-kooperativa.png\" alt=\"kooperativa\" width=\"74\" height=\"74\" class=\"alignnone size-full wp-image-21674\" srcset=\"https:\/\/www.srovnator.cz\/wp-content\/plugins\/ng-fast-quote\/img\/fq-logo-kooperativa.png 74w, https:\/\/www.srovnator.cz\/wp-content\/plugins\/ng-fast-quote\/img\/fq-logo-kooperativa.png 70w\" sizes=\"auto, (max-width: 74px) 100vw, 74px\"><\/div>\n\t\t\t\t\t\t<div class=\"col-5 ps-3 pe-1 align-self-center\">\n\t\t\t\t\t\t\t<p class=\"fq-nadpis mb-0\">Kooperativa<\/p>\n\t\t\t\t\t\t\t<p class=\"mb-1\">od <strong class=\"fq-cena\">0<\/strong> <strong>K\u010d<\/strong><\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"col-4 ps-0 pe-0 align-self-center\"><a href=\"#\" class=\"btn btn-primary mt-0 text-white btn-sm p-3\" title=\"M\u00e1m z\u00e1jem\" data-pojistovna=\"kooperativa\">M\u00c1M Z\u00c1JEM<\/a><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"row fq-nabidka mb-3 p-2 mx-3\" id=\"fq-direct\">\n\t\t\t\t\t\t<div class=\"col-3 ps-0 pe-0\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.srovnator.cz\/wp-content\/plugins\/ng-fast-quote\/img\/fq-logo-direct.png\" alt=\"direct\" width=\"74\" height=\"74\" class=\"alignnone size-full wp-image-21674\" srcset=\"https:\/\/www.srovnator.cz\/wp-content\/plugins\/ng-fast-quote\/img\/fq-logo-direct.png 74w, https:\/\/www.srovnator.cz\/wp-content\/plugins\/ng-fast-quote\/img\/fq-logo-direct.png 70w\" sizes=\"auto, (max-width: 74px) 100vw, 74px\"><\/div>\n\t\t\t\t\t\t<div class=\"col-5 ps-3 pe-1 align-self-center\">\n\t\t\t\t\t\t\t<p class=\"fq-nadpis mb-0\">Direct<\/p>\n\t\t\t\t\t\t\t<p class=\"mb-1\">od <strong class=\"fq-cena\">0<\/strong> <strong>K\u010d<\/strong><\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"col-4 ps-0 pe-0 align-self-center\"><a href=\"#\" class=\"btn btn-primary mt-0 text-white btn-sm p-3\" title=\"M\u00e1m z\u00e1jem\" data-pojistovna=\"direct\">M\u00c1M Z\u00c1JEM<\/a><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"row fq-nabidka mb-3 p-2 mx-3\" id=\"fq-axa\">\n\t\t\t\t\t\t<div class=\"col-3 ps-0 pe-0\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.srovnator.cz\/wp-content\/plugins\/ng-fast-quote\/img\/fq-logo-axa.png\" alt=\"axa\" width=\"74\" height=\"74\" class=\"alignnone size-full wp-image-21674\" srcset=\"https:\/\/www.srovnator.cz\/wp-content\/plugins\/ng-fast-quote\/img\/fq-logo-axa.png 74w, https:\/\/www.srovnator.cz\/wp-content\/plugins\/ng-fast-quote\/img\/fq-logo-axa.png 70w\" sizes=\"auto, (max-width: 74px) 100vw, 74px\"><\/div>\n\t\t\t\t\t\t<div class=\"col-5 ps-3 pe-1 align-self-center\">\n\t\t\t\t\t\t\t<p class=\"fq-nadpis mb-0\">AXA<\/p>\n\t\t\t\t\t\t\t<p class=\"mb-1\">od <strong class=\"fq-cena\">0<\/strong> <strong>K\u010d<\/strong><\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"col-4 ps-0 pe-0 align-self-center\"><a href=\"#\" class=\"btn btn-primary mt-0 text-white btn-sm p-3\" title=\"M\u00e1m z\u00e1jem\" data-pojistovna=\"axa\">M\u00c1M Z\u00c1JEM<\/a><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"row fq-nabidka mb-3 p-2 mx-3\" id=\"fq-slavia\">\n\t\t\t\t\t\t<div class=\"col-3 ps-0 pe-0\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.srovnator.cz\/wp-content\/plugins\/ng-fast-quote\/img\/fq-logo-slavia.png\" alt=\"slavia\" width=\"74\" height=\"74\" class=\"alignnone size-full wp-image-21674\" srcset=\"https:\/\/www.srovnator.cz\/wp-content\/plugins\/ng-fast-quote\/img\/fq-logo-slavia.png 74w, https:\/\/www.srovnator.cz\/wp-content\/plugins\/ng-fast-quote\/img\/fq-logo-slavia.png 70w\" sizes=\"auto, (max-width: 74px) 100vw, 74px\"><\/div>\n\t\t\t\t\t\t<div class=\"col-5 ps-3 pe-1 align-self-center\">\n\t\t\t\t\t\t\t<p class=\"fq-nadpis mb-0\">Slavia<\/p>\n\t\t\t\t\t\t\t<p class=\"mb-1\">od <strong class=\"fq-cena\">0<\/strong> <strong>K\u010d<\/strong><\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"col-4 ps-0 pe-0 align-self-center\"><a href=\"#\" class=\"btn btn-primary mt-0 text-white btn-sm p-3\" title=\"M\u00e1m z\u00e1jem\" data-pojistovna=\"slavia\">M\u00c1M Z\u00c1JEM<\/a><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"row fq-nabidka mb-3 p-2 mx-3\" id=\"fq-csob\">\n\t\t\t\t\t\t<div class=\"col-3 ps-0 pe-0\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.srovnator.cz\/wp-content\/plugins\/ng-fast-quote\/img\/fq-logo-csob.png\" alt=\"csob\" width=\"74\" height=\"74\" class=\"alignnone size-full wp-image-21674\" srcset=\"https:\/\/www.srovnator.cz\/wp-content\/plugins\/ng-fast-quote\/img\/fq-logo-csob.png 74w, https:\/\/www.srovnator.cz\/wp-content\/plugins\/ng-fast-quote\/img\/fq-logo-csob.png 70w\" sizes=\"auto, (max-width: 74px) 100vw, 74px\"><\/div>\n\t\t\t\t\t\t<div class=\"col-5 ps-3 pe-1 align-self-center\">\n\t\t\t\t\t\t\t<p class=\"fq-nadpis mb-0\">\u010cSOB<\/p>\n\t\t\t\t\t\t\t<p class=\"mb-1\">od <strong class=\"fq-cena\">0<\/strong> <strong>K\u010d<\/strong><\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"col-4 ps-0 pe-0 align-self-center\"><a href=\"#\" class=\"btn btn-primary mt-0 text-white btn-sm p-3\" title=\"M\u00e1m z\u00e1jem\" data-pojistovna=\"csob\">M\u00c1M Z\u00c1JEM<\/a><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"row fq-nabidka mb-3 p-2 mx-3\" id=\"fq-uniqa\">\n\t\t\t\t\t\t<div class=\"col-3 ps-0 pe-0\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.srovnator.cz\/wp-content\/plugins\/ng-fast-quote\/img\/fq-logo-uniqa.png\" alt=\"uniqa\" width=\"74\" height=\"74\" class=\"alignnone size-full wp-image-21674\" srcset=\"https:\/\/www.srovnator.cz\/wp-content\/plugins\/ng-fast-quote\/img\/fq-logo-uniqa.png 74w, https:\/\/www.srovnator.cz\/wp-content\/plugins\/ng-fast-quote\/img\/fq-logo-uniqa.png 70w\" sizes=\"auto, (max-width: 74px) 100vw, 74px\"><\/div>\n\t\t\t\t\t\t<div class=\"col-5 ps-3 pe-1 align-self-center\">\n\t\t\t\t\t\t\t<p class=\"fq-nadpis mb-0\">Uniqa<\/p>\n\t\t\t\t\t\t\t<p class=\"mb-1\">od <strong class=\"fq-cena\">0<\/strong> <strong>K\u010d<\/strong><\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"col-4 ps-0 pe-0 align-self-center\"><a href=\"#\" class=\"btn btn-primary mt-0 text-white btn-sm p-3\" title=\"M\u00e1m z\u00e1jem\" data-pojistovna=\"uniqa\">M\u00c1M Z\u00c1JEM<\/a><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"row fq-nabidka mb-3 p-2 mx-3\" id=\"fq-pillow\">\n\t\t\t\t\t\t<div class=\"col-3 ps-0 pe-0\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.srovnator.cz\/wp-content\/plugins\/ng-fast-quote\/img\/fq-logo-pillow.png\" alt=\"pillow\" width=\"74\" height=\"74\" class=\"alignnone size-full wp-image-21674\" srcset=\"https:\/\/www.srovnator.cz\/wp-content\/plugins\/ng-fast-quote\/img\/fq-logo-pillow.png 74w, https:\/\/www.srovnator.cz\/wp-content\/plugins\/ng-fast-quote\/img\/fq-logo-pillow.png 70w\" sizes=\"auto, (max-width: 74px) 100vw, 74px\"><\/div>\n\t\t\t\t\t\t<div class=\"col-5 ps-3 pe-1 align-self-center\">\n\t\t\t\t\t\t\t<p class=\"fq-nadpis mb-0\">Pillow<\/p>\n\t\t\t\t\t\t\t<p class=\"mb-1\">od <strong class=\"fq-cena\">0<\/strong> <strong>K\u010d<\/strong><\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"col-4 ps-0 pe-0 align-self-center\"><a href=\"#\" class=\"btn btn-primary mt-0 text-white btn-sm p-3\" title=\"M\u00e1m z\u00e1jem\" data-pojistovna=\"pillow\">M\u00c1M Z\u00c1JEM<\/a><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t  <\/div>\n\t\t  <div class=\"modal-footer text-center\">\n\t\t\t  <a href=\"#\" class=\"w-100 btn bg-dark fq-btn fq-btn-active py-3 callMe\" id=\"offersInsuranceCallMe\" title=\"Chci b\u00fdt kontaktov\u00e1n\"><span class=\"sro-zavolame mt-1 me-2\"><\/span>Chci b\u00fdt kontaktov\u00e1n<\/a>\n\t\t  <\/div>\n\t\t<\/div>\n\t  <\/div>\n\t<\/div><a name=\"hotovo\"><\/a><div class=\"fq20k2 my-5 py-5\" id=\"fq-thank\" style=\"display: none;\">\n\t<h2 class=\"mb-1\">D\u011bkujeme za V\u00e1\u0161 z\u00e1jem.<\/h2>\n\t<p>Budeme V\u00e1s co nejd\u0159\u00edve kontaktovat.<\/p>\n\t<p class=\"my-0\"><img decoding=\"async\" src=\"https:\/\/www.srovnator.cz\/wp-content\/plugins\/ng-fast-quote\/css\/images\/fq-character.webp\" alt=\"Srovn\u00e1tor postavi\u010dka\" width=\"326\" height=\"342\"><\/p>\n\t<p><strong>Ne\u017e v\u00e1m zavol\u00e1me, prohl\u00e9dn\u011bte si <br>kalkulace cestovn\u00edho poji\u0161t\u011bn\u00ed.<\/strong><\/p>\n\t<div class=\"btn-center\"><a href=\"\/cestovni-pojisteni\/kalkulacka\/#kalkulacka\" class=\"btn btn-primary px-5 py-2 fq-ces-btn\" title=\"Spo\u010d\u00edtat cestovn\u00ed poji\u0161t\u011bn\u00ed\" rel=\"prefetch\">CESTOVN\u00cd POJI\u0160T\u011aN\u00cd<\/a><\/div>\n\t<\/div>\n<h2>Odpisov\u00e9 skupiny<\/h2>\n<p>Da\u0148ov\u00fd odpis pro\u00a0firemn\u00ed v\u016fz je\u00a0vypo\u010d\u00edt\u00e1n dle pat\u0159i\u010dn\u00e9 odpisov\u00e9 skupiny, do\u00a0kter\u00e9\u00a0tento typ hmotn\u00e9ho majetku spad\u00e1. Z\u00e1kon o\u00a0dan\u00edch z\u00a0p\u0159\u00edjm\u016f rozli\u0161uje \u0161est odpisov\u00fdch skupin, p\u0159i\u010dem\u017e osobn\u00ed automobily pat\u0159\u00ed do\u00a02. skupiny \u2013 odepisuj\u00ed se\u00a0minim\u00e1ln\u011b p\u011bt let.<\/p>\n<p>S\u00a0v\u00fdpo\u010dtem odpis\u016f m\u016f\u017ee podnikateli pomoci odpisov\u00e1 kalkula\u010dka. K\u00a0v\u00fdpo\u010dtu pomoc\u00ed odpisov\u00fdch kalkula\u010dek podnikateli sta\u010d\u00ed zn\u00e1t \u010dty\u0159i z\u00e1kladn\u00ed \u00fadaje:<\/p>\n<ul>\n<li>Odpisov\u00e1 skupina,<\/li>\n<li>forma odpisu,\n<ul>\n<li><strong>Rovnom\u011brn\u00e1<\/strong>\u2013 podnikatel majetek odepisuje rovnom\u011brn\u011b po\u00a0stejn\u00fdch \u010d\u00e1stk\u00e1ch b\u011bhem minim\u00e1ln\u00ed odpisov\u00e9 lh\u016fty (p\u011bt let).<\/li>\n<li><strong>Zrychlen\u00e1<\/strong><br \/>\n\u2013 podnikatel v\u00a0prvn\u00edch letech odepisuje vy\u0161\u0161\u00ed \u010d\u00e1stky a\u00a0postupn\u011b je\u00a0sni\u017euje.<\/li>\n<\/ul>\n<\/li>\n<li>rok po\u0159\u00edzen\u00ed majetku,<\/li>\n<li>vstupn\u00ed cena majetku.<\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/wp-resources\/srovnator.cz\/2021\/11\/b3d0526e-jak-je-to-s-odpisy-aut-v-podnikani.jpg\" alt=\"Osobn\u00ed automobil\" width=\"100%\" \/><br \/>\n<small>Osobn\u00ed automobil pat\u0159\u00ed do\u00a02. odpisov\u00e9 skupiny a\u00a0odepisuje se\u00a0minim\u00e1ln\u011b 5\u00a0let.<\/small><\/p>\n<h2>Mimo\u0159\u00e1dn\u00e9 odpisy 2021<\/h2>\n<p>Od\u00a0leto\u0161n\u00edho roku mohou podnikatel\u00e9 vyu\u017e\u00edt mimo\u0159\u00e1dn\u00fdch odpis\u016f \u2013 ty vznikly hlavn\u011b proto, aby\u00a0podnikatel\u016fm odleh\u010dily finan\u010dn\u00ed z\u00e1t\u011b\u017e zp\u016fsobenou pandemi\u00ed COVID-19. Mimo\u0159\u00e1dn\u00e9 odpisy se\u00a0vztahuj\u00ed na\u00a0majetek, kter\u00fd\u00a0byl\u00a0podnikatelem po\u0159\u00edzen v\u00a0obdob\u00ed od\u00a01.\u00a0ledna 2020 do\u00a031.\u00a0prosince 2021. Mimo\u0159\u00e1dn\u00fdch odpis\u016f m\u016f\u017ee podnikatel vyu\u017e\u00edt i\u00a0zp\u011btn\u011b pro\u00a0rok 2020.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jak\u00fd je rozd\u00edl mezi \u00fa\u010detn\u00edmi a da\u0148ov\u00fdmi odpisy? A co mimo\u0159\u00e1dn\u00e9 odpisy pro rok 2021? Pro v\u00edce informac\u00ed \u010dt\u011bte tento \u010dl\u00e1nek.<\/p>\n","protected":false},"author":7,"featured_media":5150,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[873,488,880],"class_list":["post-5149","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ostatni","tag-automobil","tag-vozidlo","tag-zajimavosti"],"acf":{"znacka":"","model":"","objem":"","vyrobeno":"","vykon":"","velikost_1":"","velikost_2":"","velikost_3":"","velikost_4":"","roky":"","roky_velikost_1":"","roky_velikost_2":"","roky_velikost_3":"","roky_velikost_4":"","pocet_kalkulaci":0,"page_post_meta_bread":"Jak je to s odpisy aut v podnik\u00e1n\u00ed?","page_post_meta_bread_child":"","page_post_meta_script_head":"","page_post_meta_leaving_screen":"cat"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Jak je to s odpisy aut v podnik\u00e1n\u00ed? - Srovn\u00e1tor.cz<\/title>\n<meta name=\"description\" content=\"Jak\u00fd je rozd\u00edl mezi \u00fa\u010detn\u00edmi a da\u0148ov\u00fdmi odpisy? 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