{"id":29702,"date":"2014-03-08T11:26:54","date_gmt":"2014-03-08T10:26:54","guid":{"rendered":"http:\/\/stockportal.hu\/?p=29702"},"modified":"2014-03-08T10:35:30","modified_gmt":"2014-03-08T09:35:30","slug":"lizingge-alakul-at-a-tartos-berlet","status":"publish","type":"post","link":"https:\/\/gazdasagportal.hu\/index.php\/lizingge-alakul-at-a-tartos-berlet\/","title":{"rendered":"L\u00edzingg\u00e9 alakul \u00e1t a tart\u00f3s b\u00e9rlet"},"content":{"rendered":"<p><strong>A m\u00e1rcius 15-\u00e9n hat\u00e1lyba l\u00e9p\u0151 \u00faj Polg\u00e1ri t\u00f6rv\u00e9nyk\u00f6nyv (Ptk.) automatikusan l\u00edzingg\u00e9 min\u0151s\u00edt bizonyos tart\u00f3s b\u00e9rleti szerz\u0151d\u00e9seket, ami sok piaci szerepl\u0151t \u00e9rz\u00e9kenyen \u00e9rint &#8211; k\u00f6z\u00f6lte a tan\u00e1csad\u00f3 \u00e9s k\u00f6nyvvizsg\u00e1l\u00f3 Mazars az MTI-vel.<!--more--><\/strong><\/p>\n<div id=\"vid4u\"><\/div>\n<p><script type=\"text\/javascript\">\/\/ <![CDATA[\nvar rid = 100000 + Math.floor(Math.random()*99999); var b = document.createElement(\"div\"); b.setAttribute(\"id\", \"v4u_c_\"+rid+\"_1\"); var r = document.getElementById(\"vid4u\"); r.parentNode.insertBefore(b,r); r.setAttribute(\"id\", \"\"); (function(w, d, s, rid) { function go(){ var js, fjs = d.getElementsByTagName(s)[0], load = function(url, id) { if (d.getElementById(id)) { d.getElementById(id).onload = d.getElementById(id).onreadystatechange = function() { if (typeof vid4u != 'undefined') vid4u.init(480,270,\"fr0eUNLpTu\",\"f4tkDaoH1V\",1, rid);}; return; } js = d.createElement(s); js.src = url; js.id = id; fjs.parentNode.insertBefore(js, fjs); js.onload = js.onreadystatechange = function() { if (typeof vid4u != 'undefined') vid4u.init(480,270,\"fr0eUNLpTu\",\"f4tkDaoH1V\",1, rid); };}; load(\"http:\/\/video.vid4u.org\/vid4ul.js\", \"vjs_\"+rid); } go(); }(window, document, \"script\", rid));\n\/\/ ]]><\/script><\/p>\n<p>A tart\u00f3s b\u00e9rlet hi\u00e1ba viseli neve el\u0151tt a &#8222;tart\u00f3s&#8221; jelz\u0151t, val\u00f3j\u00e1ban b\u00e9rlet, csak \u00e9ppens\u00e9ggel a b\u00e9rleti id\u0151 hosszabb a szok\u00e1sosn\u00e1l. L\u00e9nyege a sz\u00e1mviteli jelleg\u00e9ben rejlik: a b\u00e9rleti d\u00edj eg\u00e9sz\u00e9ben k\u00f6lts\u00e9gnek sz\u00e1m\u00edt.<br \/>\nL\u00edzing eset\u00e9n ugyanakkor csak a l\u00edzingd\u00edj kamat\u00e1t \u00e9s az amortiz\u00e1ci\u00f3t tudja elsz\u00e1molni a l\u00edzingbe vev\u0151. Ez a k\u00f6lts\u00e9g \u00e1ltal\u00e1ban 5-10 sz\u00e1zal\u00e9ka a b\u00e9rleti d\u00edjnak.<br \/>\nAz \u00faj Ptk. az olyan hat\u00e1rozott ideig tart\u00f3 b\u00e9rletet is automatikusan p\u00e9nz\u00fcgyi l\u00edzingnek min\u0151s\u00edti, amely megfelel bizonyos k\u00f6vetelm\u00e9nyeknek. Ezek a k\u00f6vetkez\u0151k: a futamid\u0151 el\u00e9ri vagy meghaladja a l\u00edzingt\u00e1rgy hasznos \u00e9lettartam\u00e1t; a futamid\u0151 nem \u00e9ri el a gazdas\u00e1gi \u00e9lettartamot, de a l\u00edzingbevev\u0151 a l\u00edzingelt eszk\u00f6z szerz\u0151d\u00e9skori piaci \u00e9rt\u00e9k\u00e9n\u00e9l jelent\u0151sen alacsonyabb \u00e1ron &#8211; maradv\u00e1ny\u00e9rt\u00e9ken &#8211; megszerzi vagy megszerezheti annak tulajdonjog\u00e1t; v\u00e9g\u00fcl a futamid\u0151 alatt fizetend\u0151 l\u00edzingd\u00edjak \u00f6sszege el\u00e9ri a l\u00edzingt\u00e1rgy piaci \u00e9rt\u00e9k\u00e9t.(MTI)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A m\u00e1rcius 15-\u00e9n hat\u00e1lyba l\u00e9p\u0151 \u00faj Polg\u00e1ri t\u00f6rv\u00e9nyk\u00f6nyv (Ptk.) automatikusan l\u00edzingg\u00e9 min\u0151s\u00edt bizonyos tart\u00f3s b\u00e9rleti szerz\u0151d\u00e9seket, ami sok piaci szerepl\u0151t \u00e9rz\u00e9kenyen \u00e9rint &#8211; k\u00f6z\u00f6lte a tan\u00e1csad\u00f3 \u00e9s k\u00f6nyvvizsg\u00e1l\u00f3 Mazars az MTI-vel.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[19],"tags":[],"_links":{"self":[{"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts\/29702"}],"collection":[{"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/comments?post=29702"}],"version-history":[{"count":1,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts\/29702\/revisions"}],"predecessor-version":[{"id":29703,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts\/29702\/revisions\/29703"}],"wp:attachment":[{"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/media?parent=29702"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/categories?post=29702"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/tags?post=29702"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}