{"id":5809,"date":"2024-03-12T00:57:54","date_gmt":"2024-03-11T23:57:54","guid":{"rendered":"https:\/\/www.atlantisevo.com\/doc\/?post_type=manual_documentation&#038;p=5809"},"modified":"2026-01-29T17:07:43","modified_gmt":"2026-01-29T16:07:43","slug":"vendita-totale-cespite-con-plusvalenza","status":"publish","type":"manual_documentation","link":"https:\/\/www.atlantisevo.com\/doc\/manuale\/come-fare\/cespiti\/vendita-totale-cespite-con-plusvalenza\/","title":{"rendered":"Vendita totale cespite con plusvalenza"},"content":{"rendered":"<div id=\"toctoc\"><\/div><p>Vediamo come procedere nel caso di vendita di un cespite in cui si verifica una plusvalenza.<\/p>\n<p>Prendiamo ad esempio un arredamento acquistato per un valore di 8.000,00 euro e ammortizzato nell&#8217;anno per 1.600,00 come si vede nell&#8217;immagine seguente:<\/p>\n<p><img loading=\"lazy\" class=\"aligncenter wp-image-5813 size-full\" src=\"https:\/\/www.atlantisevo.com\/doc\/wp-content\/uploads\/2024\/03\/immagine.png\" alt=\"\" width=\"1455\" height=\"551\" srcset=\"https:\/\/www.atlantisevo.com\/doc\/wp-content\/uploads\/2024\/03\/immagine.png 1455w, https:\/\/www.atlantisevo.com\/doc\/wp-content\/uploads\/2024\/03\/immagine-300x114.png 300w, https:\/\/www.atlantisevo.com\/doc\/wp-content\/uploads\/2024\/03\/immagine-1024x388.png 1024w, https:\/\/www.atlantisevo.com\/doc\/wp-content\/uploads\/2024\/03\/immagine-768x291.png 768w\" sizes=\"(max-width: 1455px) 100vw, 1455px\" title=\"\"><\/p>\n<p>&nbsp;<\/p>\n<p>L&#8217;arredamento viene venduto per 7.000,00 euro nell&#8217;anno successivo andando a generare un plusvalenza di 600,00 euro. Oltre a creare dei movimenti per la vendita e la rilevazione della plusvalenza dovremo andare a stornare il fondo accantonato con gli ammortamenti precedenti:<\/p>\n<p><img loading=\"lazy\" class=\"aligncenter wp-image-5817 size-full\" src=\"https:\/\/www.atlantisevo.com\/doc\/wp-content\/uploads\/2024\/03\/immagine-1.png\" alt=\"\" width=\"839\" height=\"553\" srcset=\"https:\/\/www.atlantisevo.com\/doc\/wp-content\/uploads\/2024\/03\/immagine-1.png 839w, https:\/\/www.atlantisevo.com\/doc\/wp-content\/uploads\/2024\/03\/immagine-1-300x198.png 300w, https:\/\/www.atlantisevo.com\/doc\/wp-content\/uploads\/2024\/03\/immagine-1-768x506.png 768w\" sizes=\"(max-width: 839px) 100vw, 839px\" title=\"\"><\/p>\n<p>La scheda del cespite si presenter\u00e0 cos\u00ec:<\/p>\n<p><img loading=\"lazy\" class=\"aligncenter wp-image-5818 size-full\" src=\"https:\/\/www.atlantisevo.com\/doc\/wp-content\/uploads\/2024\/03\/immagine-2.png\" alt=\"\" width=\"1355\" height=\"551\" srcset=\"https:\/\/www.atlantisevo.com\/doc\/wp-content\/uploads\/2024\/03\/immagine-2.png 1355w, https:\/\/www.atlantisevo.com\/doc\/wp-content\/uploads\/2024\/03\/immagine-2-300x122.png 300w, https:\/\/www.atlantisevo.com\/doc\/wp-content\/uploads\/2024\/03\/immagine-2-1024x416.png 1024w, https:\/\/www.atlantisevo.com\/doc\/wp-content\/uploads\/2024\/03\/immagine-2-768x312.png 768w\" sizes=\"(max-width: 1355px) 100vw, 1355px\" title=\"\"><\/p>\n<p>&nbsp;<\/p>\n<p>Il libro cespiti si presenter\u00e0 cos\u00ec:<\/p>\n<p><img loading=\"lazy\" class=\"aligncenter wp-image-5820 size-full\" src=\"https:\/\/www.atlantisevo.com\/doc\/wp-content\/uploads\/2024\/03\/immagine-3.png\" alt=\"\" width=\"822\" height=\"634\" srcset=\"https:\/\/www.atlantisevo.com\/doc\/wp-content\/uploads\/2024\/03\/immagine-3.png 822w, https:\/\/www.atlantisevo.com\/doc\/wp-content\/uploads\/2024\/03\/immagine-3-300x231.png 300w, https:\/\/www.atlantisevo.com\/doc\/wp-content\/uploads\/2024\/03\/immagine-3-768x592.png 768w\" sizes=\"(max-width: 822px) 100vw, 822px\" title=\"\"><\/p>\n<p>&nbsp;<\/p>\n<p>La registrazione contabile sar\u00e0 la seguente:<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 144px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"width: 25%; height: 24px;\"><strong>Conto<\/strong><\/td>\n<td style=\"width: 25%; height: 24px; text-align: right;\"><strong>Dare<\/strong><\/td>\n<td style=\"width: 25%; height: 24px; text-align: right;\"><strong>Avere<\/strong><\/td>\n<td style=\"width: 25%; height: 24px;\"><strong>Note<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 25%; height: 24px;\">Crediti v\/clienti<\/td>\n<td style=\"width: 25%; text-align: right; height: 24px;\">8.540,00<\/td>\n<td style=\"width: 25%; height: 24px;\"><\/td>\n<td style=\"width: 25%; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 25%; height: 24px;\">IVA a debito<\/td>\n<td style=\"width: 25%; height: 24px;\"><\/td>\n<td style=\"width: 25%; height: 24px; text-align: right;\">1.540,00<\/td>\n<td style=\"width: 25%; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 25%; height: 24px;\">Plusvalenza<\/td>\n<td style=\"width: 25%; height: 24px;\"><\/td>\n<td style=\"width: 25%; height: 24px; text-align: right;\">600,00<\/td>\n<td style=\"width: 25%; height: 24px;\">Plusvalenza realizzata dalla cessione<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 25%; height: 24px;\">Arredamenti<\/td>\n<td style=\"width: 25%; height: 24px;\"><\/td>\n<td style=\"width: 25%; height: 24px; text-align: right;\">6.400,00<\/td>\n<td style=\"width: 25%; height: 24px;\">Valore contabile del bene al monento della cessione<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 25%; height: 24px;\">Fondo amm. arredi<\/td>\n<td style=\"width: 25%; height: 24px; text-align: right;\">1.600,00<\/td>\n<td style=\"width: 25%; height: 24px;\"><\/td>\n<td style=\"width: 25%; height: 24px;\">Storno del fondo<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25%;\">Arredamenti<\/td>\n<td style=\"width: 25%; text-align: right;\"><\/td>\n<td style=\"width: 25%; text-align: right;\">1.600,00<\/td>\n<td style=\"width: 25%;\">Valore residuo per azzeramento costo storico<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"author":1,"featured_media":0,"parent":5811,"menu_order":10,"template":"","manualdocumentationcategory":[55],"manual_doc_tag":[],"_links":{"self":[{"href":"https:\/\/www.atlantisevo.com\/doc\/wp-json\/wp\/v2\/manual_documentation\/5809"}],"collection":[{"href":"https:\/\/www.atlantisevo.com\/doc\/wp-json\/wp\/v2\/manual_documentation"}],"about":[{"href":"https:\/\/www.atlantisevo.com\/doc\/wp-json\/wp\/v2\/types\/manual_documentation"}],"author":[{"embeddable":true,"href":"https:\/\/www.atlantisevo.com\/doc\/wp-json\/wp\/v2\/users\/1"}],"version-history":[{"count":8,"href":"https:\/\/www.atlantisevo.com\/doc\/wp-json\/wp\/v2\/manual_documentation\/5809\/revisions"}],"predecessor-version":[{"id":6042,"href":"https:\/\/www.atlantisevo.com\/doc\/wp-json\/wp\/v2\/manual_documentation\/5809\/revisions\/6042"}],"up":[{"embeddable":true,"href":"https:\/\/www.atlantisevo.com\/doc\/wp-json\/wp\/v2\/manual_documentation\/5811"}],"wp:attachment":[{"href":"https:\/\/www.atlantisevo.com\/doc\/wp-json\/wp\/v2\/media?parent=5809"}],"wp:term":[{"taxonomy":"manualdocumentationcategory","embeddable":true,"href":"https:\/\/www.atlantisevo.com\/doc\/wp-json\/wp\/v2\/manualdocumentationcategory?post=5809"},{"taxonomy":"manual_doc_tag","embeddable":true,"href":"https:\/\/www.atlantisevo.com\/doc\/wp-json\/wp\/v2\/manual_doc_tag?post=5809"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}