{"id":2199,"date":"2024-05-24T11:00:00","date_gmt":"2024-05-24T09:00:00","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=2199"},"modified":"2025-04-25T07:34:00","modified_gmt":"2025-04-25T05:34:00","slug":"wartosc-poczatkowa-nieruchomosci-inwestycyjnej","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/05\/24\/wartosc-poczatkowa-nieruchomosci-inwestycyjnej\/","title":{"rendered":"Warto\u015b\u0107 pocz\u0105tkowa nieruchomo\u015bci inwestycyjnej"},"content":{"rendered":"\n<section class=\"post-header section max-w-full\">\n<div class=\"post-header__inner-container inner-container is-root-container\">\n<div class=\"post-terms taxonomy-category\">\n\t<span class=\"screen-reader-text\">\n\t\tPost terms:\t<\/span>\n\t<ul class=\"post-terms__list\">\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/nieruchomosci\/\" class=\"post-term\">Nieruchomo\u015bci<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/podatki-ksiegowosc\/\" class=\"post-term\">Podatki &amp; Ksi\u0119gowo\u015b\u0107<\/a>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n<\/div>\n\n\n\n<h1 class=\"post-header__title heading max-w-wide txt-center\"><strong>Warto\u015b\u0107 pocz\u0105tkowa nieruchomo\u015bci inwestycyjnej<\/strong>&nbsp;&nbsp;<\/h1>\n\n\n\n<div class=\"post-date\">\n\t<span class=\"screen-reader-text\">\n\t\tPublished on:\t<\/span>\n\t<time class=\"post-date__published\" datetime=\"2024-05-24T11:00:00+02:00\">\n\t\t24 maja, 2024 11:00 am\t<\/time>\n<\/div>\n<\/div>\n<\/section>\n\n\n\n<section class=\"post-content section max-w-full\">\n<div class=\"post-content__inner-container inner-container is-root-container\">\n<figure class=\"post-content__image image max-w-wide\"><div class=\"inner-container r-2:1\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/04\/jeffrey-blum-7-gaPkhIgqs-unsplash-scaled.jpg\" class=\"wp-image-2167 is-cropped\" width=\"2560\" height=\"1700\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/04\/jeffrey-blum-7-gaPkhIgqs-unsplash-scaled.jpg 2560w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/04\/jeffrey-blum-7-gaPkhIgqs-unsplash-768x510.jpg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/04\/jeffrey-blum-7-gaPkhIgqs-unsplash-1280x850.jpg 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/04\/jeffrey-blum-7-gaPkhIgqs-unsplash-256x170.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/04\/jeffrey-blum-7-gaPkhIgqs-unsplash-1024x680.jpg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/04\/jeffrey-blum-7-gaPkhIgqs-unsplash-1536x1020.jpg 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/04\/jeffrey-blum-7-gaPkhIgqs-unsplash-2048x1360.jpg 2048w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/04\/jeffrey-blum-7-gaPkhIgqs-unsplash-512x340.jpg 512w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/div><\/figure>\n\n\n\n<div class=\"post-content__sidebar container\">\n<div class=\"post-content__sidebar-content container\">\n<nav class=\"toc\"><ul class=\"toc__list\">\n<li class=\"toc__list-item\"><a href=\"#wstep\" class=\"toc__link js-toc-link\">Wst\u0119p<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#cena\" class=\"toc__link js-toc-link\">Cena nabycia \/ koszt wytworzenia<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#kapitalizacja\" class=\"toc__link js-toc-link\">Kapitalizacja wydatk\u00f3w<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#termin\" class=\"toc__link js-toc-link\">Ewidencja podatkowa<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#metody\" class=\"toc__link js-toc-link\">Metody wyceny bilansowej<\/a><\/li>\n<\/ul><\/nav>\n<\/div>\n<\/div>\n\n\n\n<div class=\"post-content__main container\">\n<p id=\"wstep\" class=\"text is-style-lead max-w-extra-wide\">Dla prawid\u0142owego uj\u0119cia nieruchomo\u015bci inwestycyjnej w ksi\u0119gach rachunkowych wa\u017cne jest poprawne ustalenie jego warto\u015bci pocz\u0105tkowej. Jest to nie tylko pierwotna cena zakupu\/koszt wytworzenia aktywa, ale tak\u017ce dodatkowe koszty zwi\u0105zane z zakupem. Od prawid\u0142owo ustalonej warto\u015bci pocz\u0105tkowej, kt\u00f3ra mo\u017ce by\u0107 r\u00f3\u017cna dla potrzeb bilansowych i podatkowych, dokonuje si\u0119 odpis\u00f3w amortyzacyjnych ksi\u0119gowanych w koszty podatkowe, a tak\u017ce \u2013 w zale\u017cno\u015bci od przyj\u0119tej polityki rachunkowo\u015bci \u2013 koszty rachunkowe.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"cena\" class=\"heading h-30\"><strong><strong><strong>Cena nabycia \/ koszt wytworzenia<\/strong>&nbsp;<\/strong><\/strong><\/h2>\n\n\n\n<p id=\"wstep\" class=\"text\">W zale\u017cno\u015bci od sposobu pozyskania aktywa trwa\u0142ego zakwalifikowanego jako \u015brodek trwa\u0142y\/ nieruchomo\u015b\u0107 inwestycyjna (np. zakup, wniesienie aportem, przekwalifikowanie z innego rodzaju aktyw\u00f3w, wytworzenie w ca\u0142o\u015bci lub w cz\u0119\u015bci we w\u0142asnym zakresie) jego warto\u015bci\u0105 pocz\u0105tkow\u0105 jest cena nabycia lub\/i koszt wytworzenia. Cena nabycia i koszt wytworzenia obejmuj\u0105 og\u00f3\u0142 koszt\u00f3w pozostaj\u0105cych w zwi\u0105zku z jego pozyskaniem, w tym budow\u0105, poniesionych do dnia przyj\u0119cia go do u\u017cytkowania.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"kapitalizacja\" class=\"heading h-30\"><strong><strong><strong>Kapitalizacja wydatk\u00f3w<\/strong>&nbsp;<\/strong><\/strong><\/h2>\n\n\n\n<p>Bior\u0105c powy\u017csze pod uwag\u0119, prowadzona przez jednostk\u0119 ewidencja ksi\u0119gowa powinna pozwala\u0107 na ewidencj\u0119 poszczeg\u00f3lnych zakup\u00f3w\/wydatk\u00f3w sk\u0142adaj\u0105cych si\u0119 finalnie na warto\u015b\u0107 pocz\u0105tkow\u0105 \u015brodka trwa\u0142ego z uwzgl\u0119dnieniem r\u00f3\u017cnic pomi\u0119dzy prawem bilansowym i podatkowym.&nbsp;&nbsp;<\/p>\n\n\n\n<p>Uwzgl\u0119dniaj\u0105c specyfik\u0119 sp\u00f3\u0142ek nieruchomo\u015bciowych tabela poni\u017cej przedstawia kategorie wydatk\u00f3w wyst\u0119puj\u0105cych najcz\u0119\u015bciej podczas prowadzenia inwestycji nieruchomo\u015bciowej.&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<table class=\"table\">\n<thead class=\"thead\">\n<tr class=\"tr\">\n<th class=\"th\">\n<p class=\"text txt-center\">                                     Kategoria wydatku                                                                                                                                                                                 <\/p>\n<\/th>\n\n\n\n<th class=\"th\">\n<p class=\"text txt-center\">Kapitalizacja <\/p>\n\n\n\n<p class=\"text txt-center\">do warto\u015bci pocz\u0105tkowej<\/p>\n<\/th>\n<\/tr>\n<\/thead>\n\n\n\n<tbody class=\"tbody\">\n<tr class=\"tr\">\n<td class=\"td\">\n<p class=\"text\">Zakup gruntu&nbsp;<\/p>\n<\/td>\n\n\n\n<td class=\"td\">\n<p class=\"text txt-center\">Tak<\/p>\n<\/td>\n<\/tr>\n\n\n\n<tr class=\"tr\">\n<td class=\"td\">\n<p class=\"text\">Zakup gotowego budynku&nbsp;<\/p>\n<\/td>\n\n\n\n<td class=\"td\">\n<p class=\"text txt-center\">Tak<\/p>\n<\/td>\n<\/tr>\n\n\n\n<tr class=\"tr\">\n<td class=\"td\">\n<p class=\"text\">Podatek od czynno\u015bci cywilnoprawnych zwi\u0105zanych z zakupem&nbsp;<\/p>\n<\/td>\n\n\n\n<td class=\"td\">\n<p class=\"text txt-center\">Tak<\/p>\n<\/td>\n<\/tr>\n\n\n\n<tr class=\"tr\">\n<td class=\"td\">\n<p class=\"text\">Op\u0142aty notarialne, s\u0105dowe&nbsp;<\/p>\n<\/td>\n\n\n\n<td class=\"td\">\n<p class=\"text txt-center\">Tak<\/p>\n<\/td>\n<\/tr>\n\n\n\n<tr class=\"tr\">\n<td class=\"td\">\n<p class=\"text\">Zakup projektu architektonicznego&nbsp;<\/p>\n<\/td>\n\n\n\n<td class=\"td\">\n<p class=\"text txt-center\">Tak<\/p>\n<\/td>\n<\/tr>\n\n\n\n<tr class=\"tr\">\n<td class=\"td\">\n<p class=\"text\">Zakup materia\u0142\u00f3w budowlanych&nbsp;<\/p>\n<\/td>\n\n\n\n<td class=\"td\">\n<p class=\"text txt-center\">Tak<\/p>\n<\/td>\n<\/tr>\n\n\n\n<tr class=\"tr\">\n<td class=\"td\">\n<p class=\"text\">Zakup us\u0142ug budowlanych&nbsp;<\/p>\n<\/td>\n\n\n\n<td class=\"td\">\n<p class=\"text txt-center\">Tak<\/p>\n<\/td>\n<\/tr>\n\n\n\n<tr class=\"tr\">\n<td class=\"td\">\n<p class=\"text\">Wynagrodzenie kierownika budowy&nbsp;<\/p>\n<\/td>\n\n\n\n<td class=\"td\">\n<p class=\"text txt-center\">Tak<\/p>\n<\/td>\n<\/tr>\n\n\n\n<tr class=\"tr\">\n<td class=\"td\">\n<p class=\"text\">Uzyskanie odpowiednich decyzji administracyjnych koniecznych dla realizacji projektu&nbsp;<\/p>\n<\/td>\n\n\n\n<td class=\"td\">\n<p class=\"text txt-center\">Tak<\/p>\n<\/td>\n<\/tr>\n\n\n\n<tr class=\"tr\">\n<td class=\"td\">\n<p class=\"text\">Zakup mebli z monta\u017cem stanowi\u0105cych sta\u0142y element zabudowy \u015bcian budynku\/budowli&nbsp;<\/p>\n<\/td>\n\n\n\n<td class=\"td\">\n<p class=\"text txt-center\">Tak<\/p>\n<\/td>\n<\/tr>\n\n\n\n<tr class=\"tr\">\n<td class=\"td\">\n<p class=\"text\">Koszty energii elektrycznej i gazu (media) zu\u017cytych podczas prac budowlanych&nbsp;<\/p>\n<\/td>\n\n\n\n<td class=\"td\">\n<p class=\"text txt-center\">Tak<\/p>\n<\/td>\n<\/tr>\n\n\n\n<tr class=\"tr\">\n<td class=\"td\">\n<p class=\"text\">Koszty wykonania przy\u0142\u0105czy do sieci elektrycznej oraz dystrybucji gazowej&nbsp;<\/p>\n<\/td>\n\n\n\n<td class=\"td\">\n<p class=\"text txt-center\">Tak<\/p>\n<\/td>\n<\/tr>\n\n\n\n<tr class=\"tr\">\n<td class=\"td\">\n<p class=\"text\">Koszt us\u0142ugi nadzoru budowlanego&nbsp;<\/p>\n<\/td>\n\n\n\n<td class=\"td\">\n<p class=\"text txt-center\">Tak<\/p>\n<\/td>\n<\/tr>\n\n\n\n<tr class=\"tr\">\n<td class=\"td\">\n<p class=\"text\">Us\u0142ugi zarz\u0105dzania projektem inwestycyjnym, budow\u0105&nbsp;<\/p>\n<\/td>\n\n\n\n<td class=\"td\">\n<p class=\"text txt-center\">Tak<\/p>\n<\/td>\n<\/tr>\n\n\n\n<tr class=\"tr\">\n<td class=\"td\">\n<p class=\"text\">Us\u0142ugi doradcze zwi\u0105zane z przygotowaniem za\u0142o\u017ce\u0144 koncepcyjnych inwestycji&nbsp;<\/p>\n<\/td>\n\n\n\n<td class=\"td\">\n<p class=\"text txt-center\">Tak<\/p>\n<\/td>\n<\/tr>\n\n\n\n<tr class=\"tr\">\n<td class=\"td\">\n<p class=\"text\">Us\u0142ugi prawne zwi\u0105zane z przeniesieniem niezb\u0119dnych decyzji administracyjnych warunkuj\u0105cych realizacj\u0119 Inwestycji&nbsp;<\/p>\n<\/td>\n\n\n\n<td class=\"td\">\n<p class=\"text txt-center\">Tak<\/p>\n<\/td>\n<\/tr>\n\n\n\n<tr class=\"tr\">\n<td class=\"td\">\n<p class=\"text\">Us\u0142ugi prawne zwi\u0105zane z przygotowaniem i analiz\u0105 um\u00f3w zwi\u0105zanych z nabyciem gruntu, us\u0142ug i materia\u0142\u00f3w budowlanych&nbsp;<\/p>\n<\/td>\n\n\n\n<td class=\"td\">\n<p class=\"text txt-center\">Tak<\/p>\n<\/td>\n<\/tr>\n\n\n\n<tr class=\"tr\">\n<td class=\"td\">\n<p class=\"text\">Koszty finansowania d\u0142u\u017cnego &#8211; odsetki, w cz\u0119\u015bci zwi\u0105zanej z realizowan\u0105 inwestycj\u0105&nbsp;<\/p>\n<\/td>\n\n\n\n<td class=\"td\">\n<p class=\"text txt-center\">Tak*<\/p>\n<\/td>\n<\/tr>\n\n\n\n<tr class=\"tr\">\n<td class=\"td\">\n<p class=\"text\">Koszty finansowania d\u0142u\u017cnego &#8211; prowizje, w cz\u0119\u015bci zwi\u0105zanej z realizowan\u0105 inwestycj\u0105&nbsp;<\/p>\n<\/td>\n\n\n\n<td class=\"td\">\n<p class=\"text txt-center\">Tak*<\/p>\n<\/td>\n<\/tr>\n\n\n\n<tr class=\"tr\">\n<td class=\"td\">\n<p class=\"text\">R\u00f3\u017cnice kursowe transakcyjne i od w\u0142asnych \u015brodk\u00f3w pieni\u0119\u017cnych, naliczonych do dnia przyj\u0119cia \u015brodka trwa\u0142ego&nbsp;<\/p>\n<\/td>\n\n\n\n<td class=\"td\">\n<p class=\"text txt-center\">Tak*<\/p>\n<\/td>\n<\/tr>\n\n\n\n<tr class=\"tr\">\n<td class=\"td\">\n<p class=\"text\">Us\u0142ugi wyceny nieruchomo\u015bci przeznaczonej pod zabudow\u0119&nbsp;<\/p>\n<\/td>\n\n\n\n<td class=\"td\">\n<p class=\"text txt-center\">Tak\/Nie**<\/p>\n<\/td>\n<\/tr>\n\n\n\n<tr class=\"tr\">\n<td class=\"td\">\n<p class=\"text\">Koszty doradztwa, due diligence prawne i podatkowe, techniczne&nbsp;<\/p>\n<\/td>\n\n\n\n<td class=\"td\">\n<p class=\"text txt-center\">Tak\/Nie**<\/p>\n<\/td>\n<\/tr>\n\n\n\n<tr class=\"tr\">\n<td class=\"td\">\n<p class=\"text\">Koszty zarz\u0105du (najmu biura, wynagrodzenia administracji, inne)&nbsp;<\/p>\n<\/td>\n\n\n\n<td class=\"td\">\n<p class=\"text txt-center\">Nie<\/p>\n<\/td>\n<\/tr>\n\n\n\n<tr class=\"tr\">\n<td class=\"td\">\n<p class=\"text\">Organizacja konferencji promuj\u0105cej inwestycj\u0119&nbsp;<\/p>\n<\/td>\n\n\n\n<td class=\"td\">\n<p class=\"text txt-center\">Nie<\/p>\n<\/td>\n<\/tr>\n\n\n\n<tr class=\"tr\">\n<td class=\"td\">\n<p class=\"text\">Wydruk broszur, ulotek, materia\u0142\u00f3w promocyjnych, reklamowych&nbsp;<\/p>\n<\/td>\n\n\n\n<td class=\"td\">\n<p class=\"text txt-center\">Nie<\/p>\n<\/td>\n<\/tr>\n\n\n\n<tr class=\"tr\">\n<td class=\"td\">\n<p class=\"text\">Produkcja baner\u00f3w reklamowych&nbsp;&nbsp;<\/p>\n<\/td>\n\n\n\n<td class=\"td\">\n<p class=\"text txt-center\">Nie<\/p>\n<\/td>\n<\/tr>\n\n\n\n<tr class=\"tr\">\n<td class=\"td\">\n<p class=\"text\">Us\u0142ugi public relations&nbsp;&nbsp;<\/p>\n<\/td>\n\n\n\n<td class=\"td\">\n<p class=\"text txt-center\">Nie<\/p>\n<\/td>\n<\/tr>\n\n\n\n<tr class=\"tr\">\n<td class=\"td\">\n<p class=\"text\">Przygotowanie makiety inwestycji&nbsp;&nbsp;<\/p>\n<\/td>\n\n\n\n<td class=\"td\">\n<p class=\"text txt-center\">Nie<\/p>\n<\/td>\n<\/tr>\n\n\n\n<tr class=\"tr\">\n<td class=\"td\">\n<p class=\"text\">Przygotowanie filmu promuj\u0105cego inwestycj\u0119&nbsp;<\/p>\n<\/td>\n\n\n\n<td class=\"td\">\n<p class=\"text txt-center\">Nie<\/p>\n<\/td>\n<\/tr>\n\n\n\n<tr class=\"tr\">\n<td class=\"td\">\n<p class=\"text\">Utrzymanie strony internetowej, w tym nabycie praw do domeny internetowej oraz otrzymanie serwer\u00f3w&nbsp;<\/p>\n<\/td>\n\n\n\n<td class=\"td\">\n<p class=\"text txt-center\">Nie<\/p>\n<\/td>\n<\/tr>\n\n\n\n<tr class=\"tr\">\n<td class=\"td\">\n<p class=\"text\">Koszt agent\u00f3w po\u015brednicz\u0105cych w wynajmie powierzchni biurowej&nbsp;<\/p>\n<\/td>\n\n\n\n<td class=\"td\">\n<p class=\"text txt-center\">Nie<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n<p class=\"text fs-14\">(*) W ramach limitu koszt\u00f3w finansowania, okre\u015blonego w przepisach podatkowych<\/p>\n\n\n\n<p class=\"text fs-14\">(**) Wymagana analiza zakresu \u015bwiadczonych us\u0142ug<\/p>\n\n\n\n<p class=\"text\">Poniesienie powy\u017cszych wydatk\u00f3w b\u0119dzie uzale\u017cnione od sposobu pozyskania aktywa trwa\u0142ego (np. zakup gotowego budynku, lub wytworzenie go w ca\u0142o\u015bci lub w cz\u0119\u015bci we w\u0142asnym zakresie).<\/p>\n\n\n\n<p class=\"text\">Jednocze\u015bnie w zakresie kwalifikacji podatkowej, z uwagi na zmieniaj\u0105ce si\u0119 stanowisko organ\u00f3w podatkowych, w niekt\u00f3rych przypadkach konieczne jest potwierdzenie mo\u017cliwo\u015bci kapitalizacji danego wydatku poprzez uzyskanie indywidualnej interpretacji podatkowej. <\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<a href=\"nieruchomosc-inwestycyjna-w-ksiegach-rachunkowych-2\" class=\"button is-style-transparent is-left-aligned mt-24\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"button__text\">Zapasy i ewidencja ksi\u0119gowa w dzia\u0142alno\u015bci deweloperskiej<\/span><span class=\"button__icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"11\" height=\"9\" viewBox=\"0 0 11 9\">\n\t<path d=\"M6.20299 0L5.35452 0.795937L8.70343 3.9375H0V5.0625H8.70343L5.35452 8.20406L6.20299 9L11 4.5L6.20299 0Z\" \/>\n<\/svg><\/span><\/a>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"termin\" class=\"heading h-30\"><strong>Ewidencja podatkowa<\/strong><\/h2>\n\n\n\n<p class=\"has-16-font-size has-24-font-size\">Nale\u017cy podkre\u015bli\u0107, \u017ce koszty dodatkowe zwi\u0105zane z zakupem g\u0142\u00f3wnego sk\u0142adnika maj\u0105tkowego i jego dostosowaniem do u\u017cytkowania nale\u017cy rozliczy\u0107 na zidentyfikowane sk\u0142adniki maj\u0105tkowe wed\u0142ug okre\u015blonego klucza podzia\u0142owego. <\/p>\n\n\n\n<p class=\"has-16-font-size has-24-font-size\">Dodatkowo prowadzona ewidencja powinna umo\u017cliwia\u0107:&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<li class=\"list-item\"><span class=\"text\">identyfikacj\u0119 i ustalenie warto\u015bci budynk\u00f3w obj\u0119tych podatkiem od przychodu ze \u015brodka trwa\u0142ego b\u0119d\u0105cego budynkiem,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">ustalenie koszt\u00f3w finansowania d\u0142u\u017cnego uj\u0119tych w warto\u015bci pocz\u0105tkowej i odpowiadaj\u0105cej im warto\u015bci odpis\u00f3w amortyzacyjnych,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">wyodr\u0119bnienie budowli b\u0119d\u0105cych przedmiotem opodatkowania podatku od nieruchomo\u015bci.<\/span><\/li>\n\n\n\n<div class=\"separator mt-32 mb-32\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"metody\" class=\"metody heading h-30 lh-150\"><strong>Metody wyceny bilansowej<\/strong><\/h2>\n\n\n\n<p class=\"text fs-18\">Dla aktyw\u00f3w, kt\u00f3re zosta\u0142y zaklasyfikowane do pozycji \u201eNieruchomo\u015bci inwestycyjne\u201d polskie przepisy rachunkowe przewiduj\u0105 dwie metody wyceny:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">W spos\u00f3b przewidziany dla \u015brodk\u00f3w trwa\u0142ych, czyli <strong>model kosztowy<\/strong>, tj. wed\u0142ug ceny nabycia lub kosztu wytworzenia, pomniejszonego o umorzenie oraz odpisy z tytu\u0142u trwa\u0142ej utraty warto\u015bci,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">wed\u0142ug ceny rynkowej b\u0105d\u017a inaczej okre\u015blonej <strong>warto\u015bci godziwej<\/strong>.<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"text\">Decyzj\u0119 w zakresie wyboru metody wyceny podejmuje kierownik jednostki (zarz\u0105d) w przyj\u0119tej przez podmiot polityce rachunkowo\u015bci.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<a href=\"nieruchomosc-inwestycyjna-w-ksiegach-rachunkowych\" class=\"button is-style-transparent is-left-aligned mt-24\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"button__text\">Nieruchomo\u015b\u0107 inwestycyjna w ksi\u0119gach rachunkowych<\/span><span class=\"button__icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"11\" height=\"9\" viewBox=\"0 0 11 9\">\n\t<path d=\"M6.20299 0L5.35452 0.795937L8.70343 3.9375H0V5.0625H8.70343L5.35452 8.20406L6.20299 9L11 4.5L6.20299 0Z\" \/>\n<\/svg><\/span><\/a>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<div class=\"post-meta\">\n\t<div class=\"post-meta__inner-container\">\n\n\t\t<div class=\"post-meta__date\">\n\t\t\t<span class=\"screen-reader-text\">\n\t\t\t\tPublished on:\t\t\t<\/span>\n\t\t\t<time class=\"post-meta__date-published\" 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