Ulaganje na tuđim sredstvima

English translation: leasehold improvements

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Croatian term or phrase:ulaganje na tuđim sredstvima
English translation:leasehold improvements
Entered by: Mark Daniels

08:36 Oct 10, 2017
Croatian to English translations [PRO]
Bus/Financial - Accounting / financial statements
Croatian term or phrase: Ulaganje na tuđim sredstvima
Item on financial report (under "ispravak vrijednosti" - depreciation?)

I can't find the equivalent term in IAS.
Mark Daniels
Local time: 11:14
leasehold improvements
Explanation:
Ulaganja na tuđim sredstvima su zapravo ulaganja u iznajmljeni prostor

https://www.thebalance.com/ti-vs-leasehold-improvement-vs-bu...
...the term "leasehold improvements," because that's the term used most often in business accounting, record keeping, and taxes

http://www.businessdictionary.com/definition/leasehold-impro...
leasehold improvements
Improvements performed on a leased property, such as additions, alterations, remodeling, or renovations.
For accounting purposes, all leasehold improvements are capitalized (recorded as an asset with a corresponding liability) and amortized over the remaining life of the lease term or the life of the improvement (whichever is shorter). Upon termination of the lease, such improvements normally become the property of the owner (lessor) without any cost or obligation.

http://smallbusiness.chron.com/gaap-rules-leasehold-improvem...
account “leasehold improvements.”

Zakupac može u zakupljeni objekat vršiti i ulaganja za koja je izvesno da po prestanku ugovora o zakupu neće ostati u vlasništvu zakupodavca. U tom slučaju, ova ulaganja ne podležu obavezi obračuna PDV jer zakupac ne pruža nikakvu uslugu zakupodavcu pošto po isteku ugovora o zakupu takva ulaganja neće povećati vrednost poslovnog prostora niti će zakupodavac od tih ulaganja imati koristi. To su najčešće ulaganja koja zakupac vrši da bi objekat prilagodio svom poslovanju (postavljanje pregradnih zidova, ugradnja plakara, postavljanje osvetljenja itd.) uz obavezu da po prestanku ugovora o zakupu objekat zakupodavcu vrati u prvobitnom stanju odnosno u stanju u kome je preuzet. Knjiženje ovakve vrste ulaganja vrši se na kontu 029 – Ulaganja na tuđim nekretninama, postrojenjima i opremi i amortizuju se u roku na koji je zaključen ugovor o zakupu (stopa amortizacije = 100 : ugovoreni rok zakupa).
Selected response from:

Vesna Maširević
Serbia
Local time: 11:14
Grading comment
THANKS, that's exactly it! Now why could I not find that anywhere...
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +1leasehold improvements
Vesna Maširević


  

Answers


2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
leasehold improvements


Explanation:
Ulaganja na tuđim sredstvima su zapravo ulaganja u iznajmljeni prostor

https://www.thebalance.com/ti-vs-leasehold-improvement-vs-bu...
...the term "leasehold improvements," because that's the term used most often in business accounting, record keeping, and taxes

http://www.businessdictionary.com/definition/leasehold-impro...
leasehold improvements
Improvements performed on a leased property, such as additions, alterations, remodeling, or renovations.
For accounting purposes, all leasehold improvements are capitalized (recorded as an asset with a corresponding liability) and amortized over the remaining life of the lease term or the life of the improvement (whichever is shorter). Upon termination of the lease, such improvements normally become the property of the owner (lessor) without any cost or obligation.

http://smallbusiness.chron.com/gaap-rules-leasehold-improvem...
account “leasehold improvements.”

Zakupac može u zakupljeni objekat vršiti i ulaganja za koja je izvesno da po prestanku ugovora o zakupu neće ostati u vlasništvu zakupodavca. U tom slučaju, ova ulaganja ne podležu obavezi obračuna PDV jer zakupac ne pruža nikakvu uslugu zakupodavcu pošto po isteku ugovora o zakupu takva ulaganja neće povećati vrednost poslovnog prostora niti će zakupodavac od tih ulaganja imati koristi. To su najčešće ulaganja koja zakupac vrši da bi objekat prilagodio svom poslovanju (postavljanje pregradnih zidova, ugradnja plakara, postavljanje osvetljenja itd.) uz obavezu da po prestanku ugovora o zakupu objekat zakupodavcu vrati u prvobitnom stanju odnosno u stanju u kome je preuzet. Knjiženje ovakve vrste ulaganja vrši se na kontu 029 – Ulaganja na tuđim nekretninama, postrojenjima i opremi i amortizuju se u roku na koji je zaključen ugovor o zakupu (stopa amortizacije = 100 : ugovoreni rok zakupa).

Vesna Maširević
Serbia
Local time: 11:14
Specializes in field
Native speaker of: Native in SerbianSerbian, Native in Serbo-CroatSerbo-Croat
PRO pts in category: 24
Grading comment
THANKS, that's exactly it! Now why could I not find that anywhere...

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4 days
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