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Slovakia — Starter Asset Profiles

Ten ready-made asset profiles for a Slovak company, one per depreciable asset account of the chart, each posting to its own accumulated-depreciation account and to 551.

What it is for

In the Community asset register (OCA account_asset_management) every asset needs an asset profile: it says which accounts the depreciation posts to and over how long the asset is depreciated. A new Slovak company has all the asset accounts in its chart but no profile, so the first asset — created by hand or imported — has nothing to point to.

This module gives each Slovak company ten starter profiles, one for every depreciable asset account of the Slovak chart of accounts. They cover accounting depreciation (účtovné odpisy) only. Tax depreciation (daňové odpisy) follows the statutory depreciation groups and is handled separately by account_asset_tax, which this module installs with it.

Legal background

Under § 28 ods. 3 of the Accounting Act the company must draw up its own depreciation plan (odpisový plán), and under § 28 ods. 4 it depreciates an asset over its expected useful life; goodwill and capitalised development costs whose useful life cannot be estimated reliably must be written off within five years. § 28 ods. 2 says that land is not depreciated.

The useful lives in these profiles are therefore defaults for your depreciation plan, not statutory values. Review them against your internal policy (vnútorná smernica) before the first asset is confirmed.

The profiles

Each profile posts depreciation to 551000 (Odpisy) in the miscellaneous operations journal, straight-line, one entry per month:

Profile settings: Computation Method Linear, Time Method Number of Years or end date, Period Length Month, Prorata Temporis on. The first year therefore gets only its share of the annual depreciation, from the asset's depreciation start date to the year end — OCA counts that share in days — and not a whole year's charge for an asset put into use in November. That matters twice for intangible assets (012–019): under § 22 ods. 8 of the Income Tax Act their tax depreciation follows the accounting depreciation. Set the start date to the first day of the month your plan starts depreciating in (the month of putting into use, or the month after) to get whole months.

031 Pozemky (land) and 032 Umelecké diela a zbierky (works of art and collections) get no profile: nothing on them is depreciated, and a profile would assert a useful life they do not have.

No profile has a tax depreciation group. Track Tax Depreciation is off and Tax Depreciation Group is empty on every one, deliberately: the account does not decide the group — a building may be group 5 or 6, a machine 1, 2 or 3 — and a wrong default would quietly produce wrong tax depreciation.

Setting it up

The profiles are created for every company using the Slovak chart of accounts: when the chart is loaded, and on installation for companies that already had it. A profile the company already has is never recreated or overwritten, so your edits survive later upgrades. A company that has deleted or renumbered one of the accounts the profiles use is skipped (the server log records a warning) and has to create its profiles by hand.

After installation, in Invoicing → Configuration → Assets → Asset Profiles (the root reads Accounting where Odoo Enterprise Accounting is installed):

1. Adjust the useful lives to your depreciation plan. Change Period Length to Year if you post depreciation once a year; keep Prorata Temporis on unless your plan really charges a whole year in the first year.
2. For profiles whose assets all fall into one depreciation group, tick Track Tax Depreciation and pick the Tax Depreciation Group. Assets created from the profile afterwards take the group with them (see account_asset_tax). Otherwise leave it empty and set the group on each asset.
3. Create further profiles where one account holds assets with very different useful lives (for example several profiles on 022000).

Limitations

• The useful lives are common practice, not law, and the same for every company. They do not depend on the tax depreciation group.
• OCA pro-rates the first year by days from the depreciation start date, not by whole months: a start on 1 July gives 184/365 of the annual amount, not 6/12. Start on the first of a month and the difference is a few days' worth.
• Profiles created before version 19.0.1.2.0 keep the yearly, not pro-rated settings; change them by hand (step 1).
• Existing assets are not touched. Changing a profile later does not change assets already created from it.
• Community asset register only: the module requires account_asset_tax_oca and so cannot be installed alongside Odoo Enterprise's account_asset. On Enterprise, Odoo's own Slovak chart ships asset models instead — and in Odoo 19.0 two of them point to the wrong asset account (Základné stádo a ťažné zvieratá to 029000 and Ostatný dlhodobý hmotný majetok to 031000, land). This module pairs each profile with the asset account its accumulated-depreciation account belongs to; check those two models by hand on Enterprise.