{"id":17118,"date":"2025-11-07T13:20:22","date_gmt":"2025-11-07T11:20:22","guid":{"rendered":"https:\/\/mytax.lt\/?page_id=17118"},"modified":"2026-03-26T08:54:59","modified_gmt":"2026-03-26T06:54:59","slug":"biologinis-turtas","status":"publish","type":"page","link":"https:\/\/mytax.lt\/en\/finansiniu-terminu-zodynas\/biologinis-turtas\/","title":{"rendered":"Biologinis turtas"},"content":{"rendered":"\n<div class=\"et_pb_section_0 et_pb_section et_section_regular et_block_section custom-gradient-section\"><div class=\"et_pb_row_0 et_pb_row et_block_row\"><div class=\"et_pb_column_0 et_pb_column et_pb_column_1_2 et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_text_0 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_text_inner\"><h1 style=\"text-align: center;\">Biologinis turtas<\/h1>\n<\/div><\/div><\/div><div class=\"et_pb_column_1 et_pb_column et_pb_column_1_2 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_image_0 et_pb_image et_pb_module et_block_module\"><span class=\"et_pb_image_wrap\"><img decoding=\"async\" src=\"https:\/\/mytax.lt\/wp-content\/uploads\/2025\/02\/financial-catalog.png\" alt=\"Finansinis katalogas\" title=\"financial-catalog\" width=\"1024\" height=\"768\" srcset=\"https:\/\/mytax.lt\/wp-content\/uploads\/2025\/02\/financial-catalog.png 1024w, https:\/\/mytax.lt\/wp-content\/uploads\/2025\/02\/financial-catalog-980x735.png 980w, https:\/\/mytax.lt\/wp-content\/uploads\/2025\/02\/financial-catalog-480x360.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" class=\"wp-image-12560\" \/><\/span><\/div><\/div><\/div><\/div><div class=\"et_pb_section_1 et_pb_section et_section_regular et_block_section\"><div class=\"et_pb_row_1 et_pb_row et_block_row\"><div class=\"et_pb_column_2 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_text_1 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_text_inner\"><p><strong><span>Biologinis turtas<\/span><\/strong><span> \u2013 tai \u012fmon\u0117s valdomi, naudojami ir disponuojami gyv\u016bnai bei augalai, turintys ekonomin\u0119 vert\u0119 ir naudojami pajamoms u\u017edirbti ar \u017eem\u0117s \u016bkio veiklai vykdyti.<\/span><\/p>\n<p><span>\u0160i metodika taikoma biologinio turto registravimui apskaitoje, \u012fkainojimui ir pateikimui finansin\u0117se ataskaitose, kai turtas naudojamas \u017eem\u0117s \u016bkio veikloje, taip pat pirm\u0105 kart\u0105 pripa\u017e\u012fstant i\u0161 jo gautus \u017eem\u0117s \u016bkio produktus.<br \/>Maisto produkt\u0173 gamyba i\u0161 ne savo \u016bkyje u\u017eaugint\u0173 \u017eem\u0117s \u016bkio produkt\u0173 nelaikoma \u017eem\u0117s \u016bkio veikla.<\/span><\/p>\n<p><span>Biologinio turto ir \u017eem\u0117s \u016bkio produkt\u0173 pripa\u017einimo kriterijai:<\/span><\/p>\n<ol>\n<li><span>\u012emon\u0117 valdo, naudoja ir (arba) disponuoja \u0161iuo turtu d\u0117l praeities \u012fvyki\u0173.<\/span><\/li>\n<li><span>Tik\u0117tina, kad \u0161is turtas ateityje suteiks ekonomin\u0117s naudos.<\/span><\/li>\n<li><span>Turto ar \u017eem\u0117s \u016bkio produkt\u0173 vert\u0117 gali b\u016bti patikimai nustatyta.<\/span><\/li>\n<\/ol>\n<p><span>Metodika netaikoma \u0161iais atvejais:<\/span><\/p>\n<ol>\n<li><span>Ne \u017eem\u0117s \u016bkio veiklai naudojamam biologiniam turtui.<\/span><\/li>\n<ul>\n<li><span>Jei toks turtas atitinka 12-ojo VAS \u201eIlgalaikis materialusis turtas\u201c kriterijus, jis registruojamas pagal ilgalaikio turto metodik\u0105 ir balanse rodomas kaip ilgalaikis turtas.<\/span><\/li>\n<li><span>Jei turtas neatitinka \u0161i\u0173 kriterij\u0173, jis registruojamas pagal Atsarg\u0173 metodikos nuostatas arba jo \u012fsigijimo i\u0161laidos pripa\u017e\u012fstamos veiklos s\u0105naudomis.<\/span><\/li>\n<\/ul>\n<li><span>\u017dem\u0117s \u016bkio produkt\u0173 apskaitai po pirminio j\u0173 pripa\u017einimo ir perdirbt\u0173 produkt\u0173, gaut\u0173 i\u0161 biologinio turto, apskaitai \u2013 \u010dia taikoma Atsarg\u0173 metodika.<\/span><\/li>\n<li><span>\u017dem\u0117s, naudojamos \u017eem\u0117s \u016bkio veikloje, apskaitai.<\/span><\/li>\n<\/ol>\n<p><span>Biologinio turto pavyzd\u017eiai:<\/span><\/p>\n<p><span>Biologiniam turtui priskiriami gyv\u016bnai ir augalai, skirti parduoti ar naudoti \u012fmon\u0117s veikloje, pavyzd\u017eiui, laikomi d\u0117l veisimo, derliaus ar \u017eem\u0117s \u016bkio produkt\u0173 gavimo.<br \/>\u017dem\u0117s \u016bkio produktai gaunami atskyrus juos nuo biologinio turto (pvz., nuskynus vaisius) arba nutraukus gyv\u016bn\u0173 ar augal\u0173 gyvybinius procesus (pvz., nuk\u016blus javus, paskerdus gyvulius).<\/span><\/p>\n<\/div><\/div><div class=\"et_pb_module et_pb_button_module_wrapper et_pb_button_0_wrapper\"><a class=\"et_pb_button_0 et_pb_button et_pb_bg_layout_light et_pb_module et_block_module\" href=\"https:\/\/mytax.lt\/kontaktai\/\">SUSISIEKITE<\/a><\/div><\/div><\/div><\/div><div class=\"et_pb_section_2 et_pb_section et_section_regular et_block_section\"><div class=\"et_pb_row_2 et_pb_row et_block_row\"><div class=\"et_pb_column_3 et_pb_column et_pb_column_2_3 et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_text_2 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module et_pb_text_align_center-tablet et_pb_text_align_center-phone\"><div class=\"et_pb_text_inner\"><p>Norite gauti profesional\u0173 po\u017ei\u016br\u012f ir kokybi\u0161kas paslaugas ?<\/p>\n<\/div><\/div><div class=\"et_pb_divider_0 et_pb_divider et_pb_space et_pb_divider_position_top et_pb_module\"><div class=\"et_pb_divider_internal\"><\/div><\/div><\/div><div class=\"et_pb_column_4 et_pb_column et_pb_column_1_3 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_module et_pb_button_module_wrapper et_pb_button_1_wrapper\"><a class=\"et_pb_button_1 et_pb_button et_pb_bg_layout_light et_pb_module et_block_module\" href=\"\/kontaktai\/\">Susisiekite su mumis \u0161iandien<\/a><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":22,"featured_media":12560,"parent":12580,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"iawp_total_views":28,"footnotes":""},"class_list":["post-17118","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/mytax.lt\/en\/wp-json\/wp\/v2\/pages\/17118","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mytax.lt\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/mytax.lt\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/mytax.lt\/en\/wp-json\/wp\/v2\/users\/22"}],"replies":[{"embeddable":true,"href":"https:\/\/mytax.lt\/en\/wp-json\/wp\/v2\/comments?post=17118"}],"version-history":[{"count":7,"href":"https:\/\/mytax.lt\/en\/wp-json\/wp\/v2\/pages\/17118\/revisions"}],"predecessor-version":[{"id":18343,"href":"https:\/\/mytax.lt\/en\/wp-json\/wp\/v2\/pages\/17118\/revisions\/18343"}],"up":[{"embeddable":true,"href":"https:\/\/mytax.lt\/en\/wp-json\/wp\/v2\/pages\/12580"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mytax.lt\/en\/wp-json\/wp\/v2\/media\/12560"}],"wp:attachment":[{"href":"https:\/\/mytax.lt\/en\/wp-json\/wp\/v2\/media?parent=17118"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}