Development of the Approaches to Calculation of Depreciation

Leonid I. Sergeyev () and Maxim I. Moroz ()
Additional contact information
Leonid I. Sergeyev: Kaliningrad State Technical University, Russia
Maxim I. Moroz: Kaliningrad State Technical University, Russia

Finansovyj žhurnal — Financial Journal, 2016, issue 6, 121-128

Abstract: The article summarizes the fundamental approaches to the forming of the depreciation policy of the enterprises with the allocation of various forms of wear and development of fixed assets exploitation accounting policy. The authors emphasize the necessity of renovation due to optimum periods of use and depreciation. The article is also focused on accelerating of the integration process of fixed assets, which generate products with innovative options. Moreover, it presents the analysis of the technological structure impact on the rationalization of the fixed assets recovery processes.

Keywords: depreciation; recovery; service life; profit; cost of a property; plant and equipment; obsolescence; physical deterioration; managerial accounting; repair (search for similar items in EconPapers)
JEL-codes: A12 M40 M41 (search for similar items in EconPapers)
Date: 2016
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.nifi.ru/images/FILES/Journal/Archive/2016/6/Statii/fm_2016_6_11.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:160611:p:121-128

Access Statistics for this article

Finansovyj žhurnal — Financial Journal is currently edited by Vladimir S. Nazarov

More articles in Finansovyj žhurnal — Financial Journal from Financial Research Institute, Moscow 125375, Russia Contact information at EDIRC.
Bibliographic data for series maintained by Gennady Ageev ().