SINISTRO DE BEM DO IMOBILIZADO - RECEBIMENTO DE INDENIZAÇÃO - Mais uma boa! vamos aprender
Autor: Professor Claudio Rufino | Publicado: 2016-07-30T19:09:00-03:00

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Se a
  indenização recebida for maior que o valor contábil do bem (custo de
  aquisição - depreciação acumulada) o ganho de capital apurado, ou seja, o
  saldo credor que remanescer na conta “Ganhos ou Perdas com Sinistros de Bens
  do Ativo Imobilizado”, será computado como receita não operacional na
  determinação do lucro real e na apuração da base de cálculo da Contribuição
  Social sobre o Lucro Líquido. 

 

  
  
&nbsp; 

 

  
  
Pela
  baixa do bem sinistrado: 

D-
  Ganho de Capital- Sinistro (Conta de Resultado)

C-
  Imobilizado (Ativo Não Circulante) 

 

  
  
&nbsp; 

 

  
  
Pela
  baixa da depreciação acumulada do bem sinistrado: 

D- Depreciação
  Acumulada (Ativo Não Circulante) 

C-
  Ganho com Sinistro – Outras Receitas (Conta de Resultado) 

 

  
  
&nbsp; 

 

  
  
Pelo
  recebimento da indenização: 

D-
  Banco - Disponibilidades (Ativo Circulante) 

C-
  Ganho com Sinistro – Outras Receitas (Conta de Resultado) 

 

  
  
&nbsp; 

 

  
  
Na
  hipótese da indenização recebida ser inferior ao valor contábil do bem, a
  perda de capital apurada, ou seja, o saldo devedor remanescente na conta
  “Ganhos ou Perdas com Sinistros de Bens do Ativo Imobilizado”, será computada
  como despesa não operacional para a apuração do lucro real e da base de
  cálculo da Contribuição Social sobre o Lucro Líquido. 

 

  
  
&nbsp; 

 

  
  
Pela
  baixa do bem sinistrado: 

D-
  Perda de Capital- Sinistro (Conta de Resultado) 

C-
  Imobilizado (Ativo Não Circulante) 

 

  
  
&nbsp; 

 

  
  
Pela
  baixa da depreciação acumulada do bem sinistrado: 

D-
  Depreciação Acumulada (Ativo Não Circulante) 

C-
  Perda em Sinistro – Outras Despesas (Conta de Resultado)