Koszt uzyskania przychodu w leasingu<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"Leasing finansowy Leasing finansowy \u2013 przedmiotem leasingu jest zaliczany do sk\u0142adnik\u00f3w maj\u0105tkowych leasingobiorcy. Dokonywane s\u0105 odpisy amortyzacyjne, kt\u00f3re stanowi\u0105 koszt uzyskania przychodu. Kosztem mog\u0105 by\u0107 r\u00f3wnie\u017c odsetki od czynszu leasingowego (rat leasingowych). Odsetki stanowi\u0105 przych\u00f3d leasingodawcy. Cz\u0119\u015b\u0107 kapita\u0142owa raty nie stanowi koszt\u00f3w dla \u017cadnej ze stron. Czas trwania umowy zazwyczaj jest to\u017csamy z czasem zu\u017cycia …<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"footnotes":""},"categories":[139],"tags":[4165],"class_list":["post-16721","post","type-post","status-publish","format-standard","hentry","category-slownik-spedytora","tag-leasing-finansowy"],"_wp_page_template":null,"_publicize_pending":null,"publicize_twitter_user":null,"_wpas_done_4647298":null,"_publicize_done_external":null,"_wpas_skip_4647132":null,"_wpas_skip_4647298":null,"_wp_attached_file":null,"_wp_attachment_metadata":null,"publicize_facebook_url":null,"publicize_twitter_url":null,"_wpas_mess":null,"_wpas_done_4647132":null,"_menu_item_type":null,"_menu_item_menu_item_parent":null,"_menu_item_object_id":null,"_menu_item_object":null,"_menu_item_target":null,"_menu_item_classes":null,"_menu_item_xfn":null,"_menu_item_url":null,"_ht_post_sidebar":null,"_ht_post_view_single":null,"_ht_pf_gallery_post_title":null,"_ht_pf_gallery_post_excerpt":null,"_ht_pf_image_post_title":null,"_ht_pf_image_post_excerpt":null,"_ht_pf_video_post_title":null,"_ht_pf_video_post_excerpt":null,"_ht_pf_audio_post_title":null,"_ht_pf_audio_post_excerpt":null,"_ht_pf_quote_post_title":null,"_ht_pf_quote_post_excerpt":null,"_ht_pf_link_post_title":null,"_ht_pf_link_post_excerpt":null,"_ht_pf_status_post_title":null,"_ht_pf_status_post_excerpt":null,"_ht_pf_chat_post_title":null,"_ht_pf_chat_post_excerpt":null,"_thumbnail_id":null,"_ht_page_sidebar":null,"_yoast_wpseo_metadesc":"Leasing finansowy \u2013 przedmiotem leasingu jest zaliczany do sk\u0142adnik\u00f3w maj\u0105tkowych leasingobiorcy. 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