Η ΛΟΓΙΣΤΙΚΗ ΤΩΝ Ο.Τ.Α.

13 / 50

2. ¥ ™£®¦§¥ œ¯™¦Ÿ±¦§¥ ±¬® ¯±¡
¡. ¡ÍÌ×ÑÈ ÒÈÕ ÄΌ¼Õ ËÁÉ ÒÎ× ÅÐÉÅÖΌ»ÍÎ× ÒÎ× §ÌÁÄÉËÎÀ
œÎÇÉÑÒÉËÎÀ ŸÖÅĽÎ× ÒÔÍ ¯±¡ ...................................................................55
¯¨¡š¡ 1 – žÇÉÎ £ÍÅÐÇÈÒÉ˾
1. Ÿ×Í΍ÒÉ˼ ÁÐÎ×ѽÁÑÈ ÒÔÍ ÅÐÉÎ×ÑÉÁËÏÍ ÑÒÎÉÖŽÔÍ Î×
ÅÐÉÌÁŒÂÍÎÍÒÁÉ ÑÒÎ×Õ ÌÎÇÁÐÉÁьÎÀÕ ÒÎ× žÇÉÎ× £ÍÅÐÇÈÒÉËÎÀ .....56
2. £»ËÒÁÑÈ, ÐÎÑÓ¼ËÈ, ÂÅÌÒ½ÔÑÈ, Ñ×ÍÒ¼ÐÈÑÈ ËÁÉ ÅÉÑËÅ×¼
ÅÍÑόÁÒÔÍ žÅÐÉÎ×ÑÉÁËÏÍ ŸÒÎÉÖŽÔÍ......................................................57
3. ¡ÎÑ»ÑÅÉÕ ÒÔÍ ÇÉÔÍ ÅÐÉÎ×ÑÉÁËÏÍ ÑÒÎÉÖŽÔÍ ...............................58
Á. £ÍÍÎÉÎÌÎÇÉËν ÐÎÑÄÉÎÐÉьν ................................................................58
Â. žÁÐÇÎÍÒÅÕ Î× ÅÉÄÐÎÀÍ ÑÒÈÍ ŒÅ½ÔÑÈ ÒÈÕ ÁʽÁÕ
ÒÔÍ ÅÐÉÎ×ÑÉÁËÏÍ ÑÒÎÉÖŽÔÍ .................................................................59
Ç. ¥ »ÍÍÎÉÁ ÒÈÕ Á¾ÑÂÅÑÈÕ ..........................................................................59
Ä. ¨»ÓÎÄÎÉ ËÁÉ ÇÅÍÉË»Õ ÁÐÖ»Õ ÌÎÇÉьÎÀ ÒÔÍ ÁÎÑ»ÑÅÔÍ....................60
Å. œÎÇÉÑÒÉ˼ ËÁÉ ÄÉÁÖÅÉÐÉÑÒÉ˼ ÁÅÉ˾ÍÉÑÈ ÒÔÍ ÁÎÑ»ÑÅÔÍ................61
ÑÒ. žÐÎڍÎÓ»ÑÅÉÕ ÇÉÁ ÁÍÁÇÍÏÐÉÑÈ ÒÔÍ ÁÎÑ»ÑÅÔÍ ÔÕ
ÅˍÅÑÒ»ÅÕ Á¾ ÒÁ »ÑÎÄÁ ÄÁÍÈÕ .........................................................61
4. µÍÍÎÉÅÕ ËÁÉ ÒоÎÉ ÄÉÁŒ¾ÐÆÔÑÈÕ ÒÎ× ÁÐÖÉËÎÀ ˾ÑÒÎ×Õ
ËÒ¼ÑÈÕ ÅÍÑόÁÒÔÍ ÁǽÔÍ ÑÒÎÉÖŽÔÍ
Á. §¾ÑÒÎÕ ËÒ¼ÑÅÔÕ ÄÉÁÇÎÐÕ ...................................................................62
Â. ¡¾ËÒÈÑÈ ÁǽÔÍ ÑÒÎÉÖŽÔÍ Á¾ ÄÔÐÅ»Õ ÒнÒÔÍ ...............................62
Ç. ¡¾ËÒÈÑÈ ÁǽÔÍ ŒÅ ÖÐȌÁÒÎÄÎÒÉ˼ Œ½ÑÓÔÑÈ (leasing) ..................63
Ä. ¡¾ËÒÈÑÈ ŒÅ ÁÁÌÌÎÒнÔÑÈ ..................................................................67
Å. ¦ÄÉ΍ÁÐÁÇÔǼ ¼ ÉÄÉÎËÁÒÁÑËÅ×¼ ÁǽÔÍ ÑÒÎÉÖŽÔÍ ............................67
5. œÎÇÉÑÒÉËÓ»ŒÁÒÁ ÑÖÅÒÉˌŠÒÁ žÇÉÁ žÅÐÉÎ×ÑÉÁ˟ÒÎÉÖŽÁ
5.1. ¡ÍÁÐÎÑÁЌÎǼ ÁʽÁÕ ÁǽÔÍ ÑÒÎÉÖŽÔÍ.........................................68
5.2. žÐÎÂÌ»ÃÅÉÕ ÇÉÁ ÁÁÊÉÏÑÅÉÕ ËÁÉ ×ÎÒɌ¼ÑÅÉÕ ÁǽÔÍ ÑÒÎÉÖŽÔÍ ...71
5.3. ¡¾Ñ×ÐÑÈ ÁǽÔÍ ÑÒÎÉÖŽÔÍ ..............................................................72
5.4. £ÍÑόÁÒÁ ÇÉÁ ÑÒÎÉÖŽÁ ËÁÉ ÅÉÖÎÐÈǼÑÅÉÕ. ..................................73