{"id":17118,"date":"2025-11-07T13:20:22","date_gmt":"2025-11-07T11:20:22","guid":{"rendered":"https:\/\/mytax.lt\/?page_id=17118"},"modified":"2025-11-07T14:07:54","modified_gmt":"2025-11-07T12:07:54","slug":"biologinis-turtas","status":"publish","type":"page","link":"https:\/\/mytax.lt\/en\/finansiniu-terminu-zodynas\/biologinis-turtas\/","title":{"rendered":"Biologinis turtas"},"content":{"rendered":"

[et_pb_section fb_built=”1″ custom_padding_last_edited=”on|desktop” module_class=”custom-gradient-section” _builder_version=”4.27.4″ _module_preset=”default” min_height=”517.8px” custom_padding=”37px||37px||true|false” custom_padding_tablet=”37px||37px||true|false” custom_padding_phone=”0px|0px|0px|0px|true|true” da_disable_devices=”off|off|off” locked=”off” collapsed=”off” global_colors_info=”{}” da_is_popup=”off” da_exit_intent=”off” da_has_close=”on” da_alt_close=”off” da_dark_close=”off” da_not_modal=”on” da_is_singular=”off” da_with_loader=”off” da_has_shadow=”on”][et_pb_row column_structure=”1_2,1_2″ custom_padding_last_edited=”on|phone” _builder_version=”4.27.4″ _module_preset=”default” width=”75%” width_tablet=”” width_phone=”100%” width_last_edited=”on|phone” custom_margin=”|auto|36px|auto|false|false” custom_margin_tablet=”|auto|36px|auto|false|false” custom_margin_phone=”0px|0px|0px|0px|true|true” custom_margin_last_edited=”on|phone” custom_padding=”||30px||false|false” custom_padding_tablet=”||30px||false|false” custom_padding_phone=”0px|0px|0px|0px|true|true” custom_css_main_element=”display: flex;||flex-wrap: wrap;” border_radii_tablet=”” border_radii_phone=”on||||” border_radii_last_edited=”on|phone” global_colors_info=”{}”][et_pb_column type=”1_2″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}” custom_css_main_element_last_edited=”on|phone” custom_css_main_element_tablet=”order: 2;” custom_css_main_element_phone=”order: 2;”][et_pb_text admin_label=”Text” _builder_version=”4.27.4″ _module_preset=”default” header_font=”|700|||||||” header_text_color=”#000000″ min_height=”44px” custom_margin=”107px||||false|false” custom_margin_tablet=”107px||||false|false” custom_margin_phone=”50px||||false|false” custom_margin_last_edited=”on|phone” header_font_size_tablet=”” header_font_size_phone=”50px” header_font_size_last_edited=”on|phone” global_colors_info=”{}”]<\/p>\n

Biologinis turtas<\/h1>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_2″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}” custom_css_main_element_last_edited=”on|desktop” custom_css_main_element_tablet=”order: 1;” custom_css_main_element_phone=”order: 1;”][et_pb_image src=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9mZWF0dXJlZF9pbWFnZSIsInNldHRpbmdzIjp7fX0=@” _builder_version=”4.27.4″ _dynamic_attributes=”src” _module_preset=”default” width=”100%” max_width=”100%” height=”594px” max_height=”358px” border_radii=”on|10px|10px|10px|10px” border_radii_tablet=”on|10px|10px|10px|10px” border_radii_phone=”on|0px|0px|0px|0px” border_radii_last_edited=”on|phone” global_colors_info=”{}”][\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.27.4″ custom_padding=”||0px|||” da_disable_devices=”off|off|off” locked=”off” global_colors_info=”{}” da_is_popup=”off” da_exit_intent=”off” da_has_close=”on” da_alt_close=”off” da_dark_close=”off” da_not_modal=”on” da_is_singular=”off” da_with_loader=”off” da_has_shadow=”on”][et_pb_row admin_label=”Row” _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_text admin_label=”Text” _builder_version=”4.27.4″ _module_preset=”default” text_font=”Fira Sans|300|||||||” global_colors_info=”{}”]<\/p>\n

Biologinis turtas<\/span><\/strong> \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

\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.
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

Biologinio turto ir \u017eem\u0117s \u016bkio produkt\u0173 pripa\u017einimo kriterijai:<\/span><\/p>\n

    \n
  1. \u012emon\u0117 valdo, naudoja ir (arba) disponuoja \u0161iuo turtu d\u0117l praeities \u012fvyki\u0173.<\/span><\/li>\n
  2. Tik\u0117tina, kad \u0161is turtas ateityje suteiks ekonomin\u0117s naudos.<\/span><\/li>\n
  3. Turto ar \u017eem\u0117s \u016bkio produkt\u0173 vert\u0117 gali b\u016bti patikimai nustatyta.<\/span><\/li>\n<\/ol>\n

    Metodika netaikoma \u0161iais atvejais:<\/span><\/p>\n

      \n
    1. Ne \u017eem\u0117s \u016bkio veiklai naudojamam biologiniam turtui.<\/span><\/li>\n
        \n
      • 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
      • 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
      • \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
      • \u017dem\u0117s, naudojamos \u017eem\u0117s \u016bkio veikloje, apskaitai.<\/span><\/li>\n<\/ol>\n

        Biologinio turto pavyzd\u017eiai:<\/span><\/p>\n

        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.
        \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

        [\/et_pb_text][et_pb_button button_url=”https:\/\/mytax.lt\/kontaktai\/” button_text=”SUSISIEKITE” _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”Norite gauti kokybi\u0161kas paslaugas?” _builder_version=”4.27.4″ width=”100%” max_width=”1170px” module_alignment=”center” custom_margin=”0px||||false|false” custom_padding=”36px|15px|26px|15px|false|true” da_disable_devices=”off|off|off” global_module=”10883″ saved_tabs=”all” locked=”off” collapsed=”on” global_colors_info=”{}” da_is_popup=”off” da_exit_intent=”off” da_has_close=”on” da_alt_close=”off” da_dark_close=”off” da_not_modal=”on” da_is_singular=”off” da_with_loader=”off” da_has_shadow=”on”][et_pb_row column_structure=”2_3,1_3″ _builder_version=”4.16″ width=”75%” width_tablet=”80%” width_phone=”100%” width_last_edited=”on|phone” max_width=”1108px” custom_padding=”20px||||false|false” global_colors_info=”{}”][et_pb_column type=”2_3″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.27.4″ text_font=”Public Sans|600|||||||” text_text_color=”#111″ text_font_size=”20px” header_text_align=”center” header_font_size=”41px” header_6_font=”Fira Sans||||||||” header_6_font_size=”25px” text_orientation_tablet=”center” text_orientation_phone=”center” text_orientation_last_edited=”on|phone” global_colors_info=”{}”]<\/p>\n

        Norite gauti profesional\u0173 po\u017ei\u016br\u012f ir kokybi\u0161kas paslaugas ?<\/p>\n

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        Biologinis turtasBiologinis turtas \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. […]<\/p>\n","protected":false},"author":22,"featured_media":12560,"parent":12580,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","om_disable_all_campaigns":false,"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"iawp_total_views":25,"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":6,"href":"https:\/\/mytax.lt\/en\/wp-json\/wp\/v2\/pages\/17118\/revisions"}],"predecessor-version":[{"id":17130,"href":"https:\/\/mytax.lt\/en\/wp-json\/wp\/v2\/pages\/17118\/revisions\/17130"}],"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}]}}