Lubosh Hanuska (asker) Oct 13, 2018:

Most probably "strop 420 EU" I found that 420 EU was the maximum deduction that small business could claim - this has been since changed but it means that a ledger would need to account separately for the deductible items and those "over the max.limit" so "str." most likely means "strop 420 EUR'

Stuart Hoskins Oct 11, 2018:

PP&E Samostatné hnuteľné veci a súbory hnuteľných vecí is a standard balance-sheet item, usually equated to "Property, plant and equipment". Not sure what the "420 eu" is, though.

Lubosh Hanuska (asker) Oct 9, 2018:

Is this a limit for tax purposes? As I progressed with the project I'm inclined to think that 420 EUR is a value limit for payment of tax or import duty? In Australia the limit of $1,000 (about EUR600) was only recently removed, it had the same purpose where imports under $1,000 were tax free.