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Fixed asset depreciation calculatorTable of contents
Amortization spreads the cost of a fixed asset or intangible asset over time. Instead of one‑off expense, the cost is recognized gradually as tax‑deductible expense.
Most commonly:
The asset must be complete, fit for use and used longer than one year.
Land is generally not amortized. With real estate, it is typically the building or premises that are depreciated, not the land itself. If in doubt, verify the classification under PIT/CIT rules.
Amortization is based on the initial value, usually the purchase price plus costs required to make the asset usable. It starts after the asset is accepted into use and recorded in the register.
Typical methods:
The method affects the timing of tax costs. Before choosing, verify whether changes are allowed later.
Tax law allows one‑off amortization and simplified treatment for low‑value assets, but the limits and exclusions can change. Always check current thresholds before applying this option.
Intangible assets (licenses, know‑how, IP rights) have separate rules and often minimum amortization periods. Some rights must be amortized over a statutory minimum time.
Rates come from official schedules and the KŚT classification. Choosing the wrong group can distort costs.
If the asset is improved (e.g., modernization), the initial value may increase. Then the amortization plan changes accordingly. Document all improvements.
Amortization deductions are tax‑deductible. If an asset is partly private, the tax cost should be proportional.
In operating lease, instalments are typically the tax cost, not amortization. In finance lease, the asset may be on the lessee’s side and amortization can apply. When you rent or lease someone else’s asset, you generally do not amortize it unless specific rules allow it.
You typically need:
A business purchase with an assigned rate allows the cost to be spread over months. A higher rate accelerates deductions, but only within legal limits.
See also: Tax‑deductible costs and Lump‑sum tax.
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