Problems of depreciation and accounting depreciation of fixed assets in budgetary institutions of the Pridnestrovian Moldavian Republic

V. N. Chernish ()

Entrepreneur’s Guide, issue 35

Abstract: The article discusses the relationship between the concepts ofdepreciation and amortization of fixed assets. A comparative analysis of the procedure for the depreciation in budgetary institutions and accounting ofdepreciation in commercial organizations. A method is proposed and substantiated the practical relevance of depreciation of fixed assets in budgetary institutions of the Pridnestrovian Moldavian Republic.

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